Subjgrp 7. inventories
- § 1.471-1 - Need for inventories.
- § 1.471-2 - Valuation of inventories.
- § 1.471-3 - Inventories at cost.
- § 1.471-4 - Inventories at cost or market, whichever is lower.
- § 1.471-5 - Inventories by dealers in securities.
- § 1.471-6 - Inventories of livestock raisers and other farmers.
- § 1.471-7 - Inventories of miners and manufacturers.
- § 1.471-8 - Inventories of retail merchants.
- § 1.471-9 - Inventories of acquiring corporations.
- § 1.471-10 - Applicability of long-term contract methods.
- § 1.471-11 - Inventories of manufacturers.
- § 1.472-1 - Last-in, first-out inventories.
- § 1.472-2 - Requirements incident to adoption and use of LIFO inventory method.
- § 1.472-3 - Time and manner of making election.
- § 1.472-4 - Adjustments to be made by taxpayer.
- § 1.472-5 - Revocation of election.
- § 1.472-6 - Change from LIFO inventory method.
- § 1.472-7 - Inventories of acquiring corporations.
- § 1.472-8 - Dollar-value method of pricing LIFO inventories.
- § 1.475-0 - Table of contents.
- §§ 1.475(a)-1—1.475(a)-2 - §[Reserved]
- § 1.475(a)-3 - Acquisition by a dealer of a security with a substituted basis.
- § 1.475(a)-4 - Valuation safe harbor.
- § 1.475(b)-1 - Scope of exemptions from mark-to-market requirement.
- § 1.475(b)-2 - Exemptions—identification requirements.
- § 1.475(b)-3 - [Reserved]
- § 1.475(c)-1 - Definitions—dealer in securities.
- § 1.475(c)-2 - Definitions—security.
- § 1.475(d)-1 - Character of gain or loss.
- § 1.475(g)-1 - Effective dates.