§472. Last-in, first-out inventories — Inbound Citations
26 U.S.C. § 472
Cited by 5 provisions in release 119-102.
Citations to 26 U.S.C. § 472 as a whole
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(i) The term “LIFO method” means the method authorized by section 472 (relating to last-in, first-out inventories).
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(I) if the corporation uses the retail method of valuing inventories under section 472, by using such method, or
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(II) in the case of the 1st taxable year after such election ceases to apply, be established in the manner provided by regulations under section 472;
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(i) if the corporation uses the retail method of valuing inventories under section 472, by using such method, or
Citations to §472(b)
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(3) The term “LIFO method” means the method provided by section 472(b).