Public Law 119-120 (10/07/2026)

Subpart D Inventories

Browse 0 units and 5 sections in Subpart D Inventories of Title 26.

Sections in Subpart D

§ 471 General rule for inventories § 472 Last-in, first-out inventories § 473 Qualified liquidations of LIFO inventories § 474 Simplified dollar-value LIFO method for certain small businesses § 475 Mark to market accounting method for dealers in securities