U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter E—Accounting Periods and Methods of… / Part II—Methods of AccountingTitle 26SubpartSubpart D—InventoriesContents§ 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
