26 USC 471
§ 471 - General rule for inventories
- § 471 - General rule for inventories
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter E— Accounting Periods and Methods of Accounting
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2017 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1986 Amendment
- Coordination With Section 481
- Study of Accounting Methods for Inventory; Report Not Later Than December 31, 1982
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