LIFO Library


LIFO Repeal Resources Senate Debates & Hearings on LIFO Congressional Records – Statutes at Large Chief Council Advice Committee on Tax Accounting Problems Federal Tax Coordinator Internal Revenue Bulletins Internal Revenue Code Internal Revenue Code Explanations Private Letter Rulings Revenue Procedures Revenue Rulings RIA Tax Handbook Technical Advice Memorandums Tax Court Decisions Treasury Decisions


LIFO Repeal Resources


LIFO Repeal Updates Page
Tax Treatment of Inventories and the Economic and Budgetary Impact of LIFO Repeal: Tax Foundation Study – 02/2016
LIFO Coalition Letter to the Senate Finance Committee – 03/31/2015
LIFO-PRO’s Reasons for Congress to Keep the LIFO Inventory Method – LIFO Insights Blog
Dear Colleague Preserve LIFO Letter: Senators Donnelly & Enzi – 09/17/2014
Dear Colleague Preserve LIFO Letter: Representatives Lankford & Thompson – 04/29/2014
Representatives Lankford & Thompson Preserve LIFO Letter to Rep. Camp – 04/10/2014
LIFO-PRO’s Preserve LIFO Letter to Kevin Brady – 04/15/2013
LIFO Coalition Statement to House Ways & Means Committee – 07/19/2012
LIFO Coalition Letter to President Obama – 01/27/2012
LIFO In A Nutshell – 03/07/2007
Tax Analysts Report: “Why LIFO Repeal Is Not the Way to Go” – 11/07/2006
National Association of Manufacturers Preserve LIFO Letter – 09/2006
LIFO Coalition Response Letter to Senate Finance Committee – 06/26/2006

Senate Debates & Hearings on LIFO’s Enactment


LIFO Witness Testimonies During 03/18/1938 Senate Finance Committee Hearings on Revenue Act of 1938 (H.R. 9682)
Floor Debate Regarding the Acceptability of the LIFO Method During 04/08/1938 Senate Finance Committee Hearings on Revenue Act of 1938 (H.R. 9682)
Floor Debate Regarding the Acceptability of the LIFO Method During 05/09/1938 Senate Finance Committee Hearings on Revenue Act of 1938 (H.R. 9682)
Floor Debate Regarding Allowing the Use of the LIFO Method to All Industries During 06/21/1939 Senate Finance Committee Hearings

Congressional Records – Statutes at Large


1938 IRC Sec. 22(d) Provision Added Allowing Certain Industries to Use LIFO for the First Time
IRC Sec. 22(d) Amendment Made to Extend the Use of LIFO to All Industries For The First Time

Chief Council Advice


CCA 201043029 Code Sec. 472 (10/29/2010)
CCA 200935024 Code Sec. 481 (08/28/2009)
CCA 200911008 Code Sec. 472 (03/13/2009)
CCA 200825044 Code Sec. 472 (06/20/2008)
CCA 200718030 Code Sec. 446 (05/04/2007)
CCA 200718029 Code Sec. 446 (05/04/2007)

Committee on Tax Accounting Problems


CTAP TSR 1980-9A Action Adoption
CTAP Tax Section Recommendation 1980-9A

Federal Tax Coordinator


Ch. A-8437 LIFO Inventory Recapture Adjustment
Ch. D-1580 LIFO Recapture on C – S Corp Conversion
Ch. D-1581 LIFO Recapture on C – S Corp Conversion
Ch. D-1582-1 LIFO Recapture on C – S Corp Conversion
Ch. D-1582 LIFO Recapture on C – S Corp Conversion
Ch. D-1583-1 LIFO Recapture on C – S Corp Conversion
Ch. D-1583 LIFO Recapture on C – S Corp Conversion
Ch. D-1584 LIFO Recapture on C – S Corp Conversion
Ch. D-1585 LIFO Recapture on C – S Corp Conversion
Ch. D-1586 LIFO Recapture on C – S Corp Conversion
Ch. E-8271-1 Intercompany Transactions for Dollar-Value LIFO Method
Ch. E-8271-1 Intercompany Transactions for Dollar-Value LIFO Method
Ch. E-8271-1 Intercompany Transactions for Dollar-Value LIFO Method
Ch. F-10212 Increases & Decreases in LIFO Recapture Amount
Ch. F-10213 LIFO Recapture Amount Defined
Ch. F-10216 LIFO Method Defined
Ch. F-7136 Pricing LIFO Inventories of Acquiring Corporation
Ch. G-2185-6 Cut-Off Method Used in Place of Sec. 481(a) Adjustment
Ch. G-2203-32 What is a Change Within the LIFO Inventory Method
Ch. G-2203-47 Automatic Consent Procedures for Changing Current-Year Cost Accounting Method
Ch. G-2255 Consent Procedures for LIFO Accounting Method Changes
Ch. G-5116-3 Simplifying Assumption for LIFO Taxpayers
Ch. G-5200 LIFO Method Defined
Ch. G-5201 LIFO Elections
Ch. G-5202 Last-In First-Out Method
Ch. G-5204 Extension of Time for Electing LIFO
Ch. G-5208 Three Year Averaging For Increases in Inventory Value on Switch to LIFO
Ch. G-5209 Allowable LIFO Inventory Items
Ch. G-5210 LIFO Election for Raw Materials Only
Ch. G-5212 Calculating COGS for LIFO inventories
Ch. G-5213 How to Determine LIFO Cost for Year End Inventories
Ch. G-5216-1 Changes Within the LIFO Method
Ch. G-5216-2 Cut-off Method for Making Accounting Method Changes
Ch. G-5217 Change From the LIFO Method
Ch. G-5221-1 S Election Effective for Tax Year After LIFO Termination
Ch. G-5221-S S Election Effective for Tax Year After LIFO Termination
Ch. G-5222 Non-automatic Consent Procredure for LIFO Termination
Ch. G-5226 Adjustment Inclusion Period Acceleration
Ch. G-5227-1 Permitted Valuation Methods Following LIFO Termination
Ch. G-5227-2 S Election Effective for Tax Year After LIFO Termination
Ch. G-5227-3 S Election Effective for Tax Year After LIFO Termination
Ch. G-5227 Automatic Consent Procedure for LIFO Termination
Ch. G-5243 LIFO Elections & Financial Reporting Rules
Ch. G-5244 Hedging Gains Exclusion From LIFO Inventory
Ch. G-5245 Dollar-Value LIFO Method Election
Ch. G-5248-1 Double-Extension Method of Dollar-Value LIFO Inventory
Ch. G-5248-2 Base Year Unit Costs For Double-Extension Method of Dollar-Value LIFO Inventory
Ch. G-5248-3 Shortcuts in Earliest Acquisition Method for Dollar-Value LIFO Inventory
Ch. G-5248 LIFO Inventory Pool Value Computation
Ch. G-5249 Item Definition Dollar-Value LIFO Inventory Valuation
Ch. G-5253 Inventory Price Index Computation (IPIC) Method
Ch. G-5294 LIFO Pooling Methods for Wholesalers, Retailers, Jobbers & Distributors
Ch. G-5295 LIFO Pooling Methods for Wholesalers, Retailers, Jobbers & Distributors
Ch. G-5302 Simplfied LIFO Election for Small Businesses
Ch. G-5303 Eligible Small Business Defined
Ch. G-5304 Simplified LIFO Election & Revocation for Small Businesses
Ch. G-5307A The LIFO Conformity Rule for Credit Purposes
Ch. G-5307 LIFO Conformity Requirements for Financial & Tax Reporting
Ch. G-5309 Application of the LIFO Conformity Rule
Ch. G-5310 Exceptions to the LIFO Conformity Rule
Ch. G-5312 LIFO Conformity Rule for Financially Related Corporations
Ch. G-5314 LIFO Conformity Rule for Foreign Parent Corporations With U.S. Subsidiaries
Ch. G-5318 Refund Procedures for Taxes Attributable to a Qualified LIFO Liquidation
Ch. G-5357 LIFO for Retailers
Ch. G-5364 LIFO for Retail Variety Stores
Ch. G-5457-2 Election to Use Transferor’s LIFO Layers
Ch. G-5660 Simplified Production Method LIFO Calculations
Ch. G-5669-12 Applying Modified Simplified Production Method Without a Historic Absorption Ratio
Ch. G-5669-13 Combined Historic Absorption Ratio Used by LIFO Taxpayers Not Making Historic Absorption Ratio Election
Ch. G-5669-18 Application of Historic Absorption Ratio Election Under Modified Simplified Production Method
Ch. G-5669-19 Combined Historic Absorption Ratio Used by LIFO Taxpayers Making Historic Absorption Ratio Election
Ch. G-5669-20 Sec. 263A Costs to Compute Combined Historic Absorption Ratio Under Modified Simplified Production Method
Ch. G-5714 Calculating LIFO Inflation Index Under Simplified Resale Method
Ch. G-5850-10 Rules for Multiple LIFO Method Changes
Ch. G-5964 Weighted-average Method Specific Goods LIFO
Ch. G-5965 Three Year Average Method of LIFO Layer Revaluation
Ch. L-4364-1 LIFO Inventory COGS Allocation for the Domestic Production Activities Deduction
Ch. L-4364-2 COGS Allocation for Domestic Production Activities Deduction Using LIFO/FIFO Ratio
Ch. O-1584 Profit Split Method Pricing Rules for LIFO Inventories
Ch. S-5405-2 S Corporation’s LIFO Recapture Amount for Estimated Tax Payments
Ch. T-4012 Assessment Period for LIFO Inventory Liquidation
Ch. T-7505 Claim Period for Refund of Taxes Attributable to LIFO Liquidations
Ch. V-1207 Interest Accrual on LIFO Recapture Tax Installment Payments

Internal Revenue Bulletins


Publication 538- Accounting Periods and Methods (Rev. 12/2016)
IRB Rev. Proc. 2016-1 (01/04/2016)
IRB 2003-27 Rev. Proc. 2003-45 (07/07/2003)
IRB 2002-13 Rev. Proc. 2002-19 (04/01/2002)
IRB 2002-3 Rev. Proc. 2002-9 (01/22/2002)
IRB 99-52 Rev. Proc. 99-49 (12/27/1999)
IRB 98-51 Rev. Ruling 98-62 (12/21/1998)

Internal Revenue Code


IRS Reg. §1.472 Last-in, First-out Inventories
Revised IPIC LIFO IRS Reg. §1.472(8)(e)(3) (01/08/2002)
IRS Reg. §1.446-4 Changes in Methods of Accounting
Proposed LIFO Pooling IRS Reg. §1.472(8)(a) [REG-125946-10] (11/28/2016)
IRS Reg. §1.263A-0 Outline of Regulations Under Sec. 263A
IRS Reg. §1.263A-1 UNICAP Costs
IRS Reg. §1.263A-2 Rules Relating To Property Produced By The Taxpayer
IRS Reg. §1.263A-3 Rules Relating To Property Acquired For Resale
IRS Reg. §1.263A-4 Rules For Property Produced In A Farming Business
IRS Reg. §1.263A-5 Exception For Qualified Creative Expenses
IRS Reg. §1.263A-6 Rules For Foreign Persons Reserved
IRS Reg. §1.263A-7 Sec. 263A Accounting Method Change
IRS Reg. §1.263A-8 Requirement To Capitalize Interest
IRS Reg. §1.263A-9 The Avoided Cost Method
IRS Reg. §1.263A-10 Unit Of Property
IRS Reg. §1.263A-11 Accumulated Production Expenditures
IRS Reg. §1.263A-12 Production Period
IRS Reg. §1.263A-13 Oil And Gas Activities
IRS Reg. §1.263A-14 Rules For Related Persons
IRS Reg. §1.263A-15 Effective Dates Transitional Rules And Anti Abuse Rule
IRS Reg. §1.474 Simplified Dollar-Value LIFO Method for Certain Small Businesses
IRS Reg. §1.481-1 Adjustments in General
IRS Reg. §1.481-2 Limitation on Tax
IRS Reg. §1.481-4 Adjustments Taken Into Account With Consent
IRS Reg. §1.481-5 Effective Dates
IRS Reg. §1.1502-13 Intercompany Transactions
IRS Reg. §1.1502-17 Methods of Accounting
IRS Reg. §1.1502-18 Inventory Adjustment

Internal Revenue Code Explanations


EXP 13,634.02 LIFO Recapture on C – S Corporation Conversion
EXP 263A4.08 Simplified Production Method to Allocate Costs
EXP 263A4.09 Simplified Resale Method to Allocate Costs
EXP 263A4.101 Procedures for Adopting UNICAP Rules
EXP 4724.06 Use of LIFO by Retailers
EXP 4724 LIFO Inventories
EXP 4734 Qualified Liquidations of LIFO Inventories
EXP 4744 Simplified LIFO

Private Letter Rulings


PLR 201610014 IRS Reg. §472 (03/04/2016)
PLR 201550031 IRS Reg. §472 (12/11/2015)
PLR 201507017 IRS Reg. §472 (02/13/2015)
PLR 201507007 IRS Reg. §263A & §472 (02/13/2015)
PLR 201448017 IRS Reg. §472 (11/27/2014)
PLR 201405006 IRS Reg. §472 (01/31/14)
PLR 201342009 IRS Reg. §472 (11/01/2013)
PLR 201333001 IRS Reg. §472 (08/16/2013)
PLR 201317006 IRS Reg. §472 (04/26/2013)
PLR 201233005 IRS Reg. §472 (08/17/2012)
PLR 201232013 IRS Reg. §472 (08/10/2012)
PLR 201232012 IRS Reg. §472 (08/10/2012)
PLR 201208033 IRS Reg. §472 (02/24/2012)
PLR 201150028 IRS Reg. §472 (12/16/2011)
PLR 201150025 IRS Reg. §472 (12/16/2011)
PLR 201136006 IRS Reg. §472 (09/09/2011)
PLR 201130001 IRS Reg. §472 (07/29/2011)
PLR 201034004 IRS Reg. §472 (08/27/2010)
PLR 201010026 IRS Reg. §351 & §1363 (03/12/2010)
PLR 201005026 IRS Reg. §472 (2/05/2010)
PLR 200914015 IRS Reg. §472 (04/03/2009)
PLR 200817033 IRS Reg. §472 (04/25/2008)
PLR 200812010 IRS Reg. §472 (03/21/2008)
PLR 200751013 IRS Reg. §472 (12/21/2007)
PLR 200703018 IRS Reg. §472 (01/19/2007)
PLR 200540005 IRS Reg. §472 (10/07/2005)
PLR 200522008 IRS Reg. §472 (06/03/2005)
PLR 200521025 IRS Reg. §472 (05/27/2005)
PLR 200505006 IRS Reg. §472 (02/05/2005)
PLR 200452028 IRS Reg. §472 (12/24/2004)
PLR 200452016 IRS Reg. §472 (12/24/2004)
PLR 200452001 IRS Reg. §472 (12/24/2004)
PLR 200451008 IRS Reg. §472 (12/17/2004)
PLR 200444010 IRS Reg. §472 (10/29/2004)
PLR 200329042 IRS Reg. §472 (07/03/2003)
PLR 200327017 IRS Reg. §472 (07/03/2003)
PLR 200326013 IRS Reg. §472 (06/27/2003)
PLR 200239032 IRS Reg. §472 (09/27/2002)
PLR 200234052 IRS Reg. §472 (08/23/2002)
PLR 200234048 IRS Reg. §472 (08/23/2002)
PLR 200223017 IRS Reg. §472 (6/7/2002)
PLR 200223005 IRS Reg. §472 (6/7/2002)
PLR 200123035 IRS Reg. §472 (6/11/2001)
PLR 200118036 IRS Reg. §472 (5/07/2001)
PLR 200106036 IRS Reg. §472 (2/12/2001)
PLR 200050043 IRS Reg. §1363 (12/18/2000)
PLR 200025009 IRS Reg. §355 & §368 (6/26/2000)
PLR 200106035 IRS Reg. §472, §703 & §6031 (2/12/2001)
PLR 200047042 IRS Reg. §472 (11/27/2000)
PLR 200017047 IRS Reg. §472 (5/01/2000)
PLR 200005024 IRS Reg. §472& §9100 (2/07/2000)
PLR 200003036 IRS Reg. §472& §9100 (1/24/2000)
PLR 199944008 IRS Reg. §263A, §472 & §9100 (11/08/1999)
PLR 199912038 IRS Reg. §472 & §9100 (3/29/1999)
PLR 9832020 IRS Reg. §446(b) (472 (1221 (8/07/1998)
PLR 9825011 IRS Reg. §472 (6/19/1998)
PLR 9808014 IRS Reg. §472& §9100 (2/20/1998)
PLR 9807017 IRS Reg. §472 (2/13/1998)
PLR 9807023 IRS Reg. §1363 (2/13/1998)
PLR 9750024 IRS Reg. §472 (12/12/1997)
PLR 9748025 IRS Reg. §472& §9100 (11/28/1997)
PLR 9746028 IRS Reg. §1363 (11/14/1997)
PLR 9746027 IRS Reg. §1363 (11/14/1997)
PLR 9746026 IRS Reg. §1363 (11/14/1997)
PLR 9746025 IRS Reg. §1363 (11/14/1997)
PLR 9746024 IRS Reg. §1363 (11/14/1997)
PLR 9746023 IRS Reg. §1363 (11/14/1997)
PLR 9746022 IRS Reg. §1363 (11/14/1997)
PLR 9746021 IRS Reg. §1363 (11/14/1997)
PLR 9746020 IRS Reg. §1363 (11/14/1997)
PLR 9746019 IRS Reg. §1363 (11/14/1997)
PLR 9746018 IRS Reg. §1363 (11/14/1997)
PLR 9746017 IRS Reg. §1363 (11/14/1997)
PLR 9746016 IRS Reg. §1363 (11/14/1997)
PLR 9746015 IRS Reg. §1363 (11/14/1997)
PLR 9746011 IRS Reg. §1363 (11/14/1997)
PLR 9742023 IRS Reg. §472& §9100 (10/17/1997)
PLR 9734008 IRS Reg. §472& §9100 (8/22/1997)
PLR 9734006 IRS Reg. §472& §9100 (8/22/1997)
PLR 9731040 IRS Reg. §472 (8/01/1997)
PLR 9723024 IRS Reg. §472 (6/06/1997)
PLR 9433004 IRS Reg. §472 (05/10/1994)
PLR 9433002 IRS Reg. §274 (04/22/1994)
PLR 9409004 IRS Reg. §56 (10/27/1993)
PLR 9405005 IRS Reg. §472 (10/15/1993)
PLR 9343001 IRS Reg. §472 (6/25/1993)
PLR 9332003 IRS Reg. §472 (4/21/1993)
PLR 9328002 IRS Reg. §471 (3/05/1993)
PLR 9251001 IRS Reg. §471 (8/26/1992)
PLR 9243010 IRS Reg. §471 (7/15/1992)
PLR 9215005 IRS Reg. §351 (12/19/1991)
PLR 9209007 IRS Reg. §162 (11/19/1991)

Revenue Procedures


IRS Rev. Proc. 2016-29 Changes in Accounting Periods & Methods of Accounting
IRS Rev. Proc. 2015-14 Methods of Accounting & Automatic Consent Procedures
IRS Rev. Proc. 2015-13 Methods of Accounting & Non-Automatic Consent Procedures
IRS Rev. Proc. 2014-17 Methods of Accounting & Automatic Consent Procedures
IRS Rev. Proc. 2011-14 Methods of Accounting & Automatic Consent Procedures
IRS Rev. Proc. 2009-39 Methods of Accounting & Automatic Consent Procedures
IRS Rev. Proc. 2008-52 Methods of Accounting & Automatic Consent Procedures
IRS Rev. Proc. 2008-43 Rolling-average Inventory Valuation
IRS Rev. Proc. 2006-14 Safe Harbor Accounting Methods for Heavy Equipment Parts Inventory
IRS Rev. Proc. 2003-45 IPIC Method Accounting Method Changes
IRS Rev. Proc. 2003-25 Return Requirements for Significant Tax-Book Differences
IRS Rev. Proc. 2003-20 LCM for Remanufactured Parts Inventories
IRS Rev. Proc. 2002-19 Changes in Accounting Methods & Periods
IRS Rev. Proc. 2002-17 Accounting Methods & Automatic Consent Procedures for Vehicle Parts
IRS Rev. Proc. 2002-9 Methods of Accounting & Automatic Consent Procedures
IRS Rev. Proc. 2001-23 Methods of Accounting & Automatic Consent Procedures
IRS Rev. Proc. 1999-49 Methods of Accounting & Automatic Consent Procedures
IRS Rev. Proc. 1998-60 Methods of Accounting & Automatic Consent Procedures
IRS Rev. Proc. 1998-49 Changes to BLS Price Indexes
IRS Rev. Proc. 1998-46 LIFO Conformity Rules for Truck Dealers
IRS Rev. Proc. 1998-29 Use of Shrinkage Estimates
IRS Rev. Proc. 1997-37 Methods of Accounting & Automatic Consent Procedures
IRS Rev. Proc. 1997-27 Methods of Accounting & Automatic Consent Procedures
IRS Rev. Proc. 84-57 IPIC Method

Revenue Rulings


Rev.Rul. 2001-8 Inventories Floor Stocks Tax
Rev. Ruling 99-6 Tax Consequences for Ownership Interests in LLC’s Classified as Partnerships

RIA Tax Handbook


2871 Inventory Cost Identification Methods
2872 FIFO & LIFO
2873 Electing LIFO Using Form 970
2874 Dollar-Value & Simplified LIFO
3363 LIFO Recapture

Technical Advice Memorandums


TAM 200843031 IRS Reg. §263A (10/24/2008)
TAM 200738014 IRS Reg. §263A & §446 (09/21/2007)
TAM 200736026 IRS Reg. §263A (09/07/2007)
TAM 200735020 IRS Reg. §472 (08/31/2007)
TAM 200701031 IRS Reg. §481 (01/05/2007)
TAM 200627025 IRS Reg. §263A & §481 (07/07/2006)
TAM 200624066 IRS Reg. §263A, §471 & §472 (06/16/2006)
TAM 200603027 IRS Reg. §472 (01/20/2006)
TAM 200445026 IRS Reg. §471 (11/05/2004)
TAM 200424004 IRS Reg. §446 (06/11/2004)
TAM 200328001 IRS Reg. §446, §472 & §7805 (07/11/2003)
TAM 200142001 IRS Reg. §446 (10/22/2001)
TAM 200128003 IRS Reg. §263A & §472 (7/16/2001)
TAM 200111014 IRS Reg. §263A (3/19/2001)
TAM 199920001 IRS Reg. §472 (5/24/1999)
TAM 199911044 IRS Reg. §472 (3/22/1999)
TAM 199904035 IRS Reg. §471 & §472 (2/01/1999)
TAM 9847003 IRS Reg. §471 (11/20/1998)
TAM 9846001 IRS Reg. §455 (11/13/1998)
TAM 9821001 IRS Reg. §263A (5/22/1998)
TAM 9747006 IRS Reg. §263A (11/21/1997)
TAM 9731002 IRS Reg. §472 (8/01/1997)
TAM 9730006 IRS Reg. §458 (7/25/1997)
TAM 9730003 IRS Reg. §351 & §472 (7/25/1997)
TAM 9729003 IRS Reg. §472 (7/18/1997)
TAM 9716003 IRS Reg. §1363 (4/18/1997)
TAM 9632001 IRS Reg. §472 (8/09/1996)
TAM 9535010 IRS Reg. §472 (9/01/1995)
TAM 9535009 IRS Reg. §472 (9/01/1995)
TAM 9531001 IRS Reg. §447 (8/04/1995)
TAM 9515001 IRS Reg. §472 (4/14/1995)
TAM 9448004 IRS Reg. §472 (12/02/1994)
TAM 9446003 IRS Reg. §472 (11/18/1994)
TAM 9445004 IRS Reg. §472 (11/10/1994)
TAM 9445001 IRS Reg. §446 (11/10/1994)
TAM 9444002 IRS Reg. §471 (11/04/1994)

Tax Court Decisions


Whistleblower TCD (07/28/2016)
Huffman V Comm TCD (03/04/2008)
Dow A Huffman TCD (05/16/2006)
United Dairy Farmers Inc TCD (10/03/2001)
Coggin Automotive Corp TCD (10/18/2000)
Lacrosse Footwear Inc TCD (09/19/1999)
Mountain State Ford Truck Sales Inc TCD (03/02/1999)
Wal Mart Stores Inc V Comm TCD (08/14/1998)
Consolidated Manufacturing Inc TCD (07/20/1998)
Walter V US TCD (07/08/1998)
La Crosse Footwear Inc TCD (05/15/1998)
Kohler Co TCD (09/17/1997)
Gary L Pierce TCD (09/16/1997)
Dayton Hudson Corp TCD (06/11/1997)
Lacrosse Footwear Inc TCD (04/25/1997)
The Kroger Co TCD (01/02/1997)
Wal Mart Stores Inc TCD (01/02/1997)
Amity Leather Products Co TCD (05/17/1984)
Miracle Span Corp TCD (04/23/1982)

Treasury Decisions


TD 9688 Retail Inventory Method (08/15/2014)
TD 8976 Pricing LIFO Inventories Using the IPIC Method (01/08/2002)
TD 8728 Accounting Method Change Under §263A (04/04/1997)
TD 7756 LIFO Conformity (01/22/1981)