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Title 26

Displaying title 26, up to date as of 8/06/2026. Title 26 was last amended 8/03/2026.
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  1. Title 26 —Internal Revenue
  2. Chapter I —Internal Revenue Service, Department of the Treasury
  3. Subchapter A —Income Tax
  4. Part 1 —Income Taxes
  5. Inventories   View Full Text
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Title 26Internal RevenuePart / Section
Chapter IInternal Revenue Service, Department of the Treasury1 – 899
Subchapter AIncome Tax1 – 18
Part 1Income Taxes1.0-1 – 1.9300-1
Inventories1.471-1 – 1.475(g)-1
§ 1.471-1Need for inventories.
§ 1.471-2Valuation of inventories.
§ 1.471-3Inventories at cost.
§ 1.471-4Inventories at cost or market, whichever is lower.
§ 1.471-5Inventories by dealers in securities.
§ 1.471-6Inventories of livestock raisers and other farmers.
§ 1.471-7Inventories of miners and manufacturers.
§ 1.471-8Inventories of retail merchants.
§ 1.471-9Inventories of acquiring corporations.
§ 1.471-10Applicability of long-term contract methods.
§ 1.471-11Inventories of manufacturers.
§ 1.472-1Last-in, first-out inventories.
§ 1.472-2Requirements incident to adoption and use of LIFO inventory method.
§ 1.472-3Time and manner of making election.
§ 1.472-4Adjustments to be made by taxpayer.
§ 1.472-5Revocation of election.
§ 1.472-6Change from LIFO inventory method.
§ 1.472-7Inventories of acquiring corporations.
§ 1.472-8Dollar-value method of pricing LIFO inventories.
§ 1.475-0Table of contents.
§§ 1.475(a)-1-1.475(a)-2 [Reserved]
§ 1.475(a)-3Acquisition by a dealer of a security with a substituted basis.
§ 1.475(a)-4Valuation safe harbor.
§ 1.475(b)-1Scope of exemptions from mark-to-market requirement.
§ 1.475(b)-2Exemptions—identification requirements.
§ 1.475(b)-3 [Reserved]
§ 1.475(c)-1Definitions—dealer in securities.
§ 1.475(c)-2Definitions—security.
§ 1.475(d)-1Character of gain or loss.
§ 1.475(g)-1Effective dates.
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