IRS Treasury Regulations
Section 1.471-1 – Need for Inventories
Section 1.471-2 – Valuation of Inventories
Section 1.471-3 – Inventories at Cost
Section 1.471-4 – Inventories at Cost or Market, Whichever is Lower [not applicable]
Section 1.471-5 – Inventories by Dealers in Securities [not applicable]
Section 1.471-6 – Inventories of Livestock Raisers and Other Farms [not applicable]
Section 1.471-7 – Inventories of Miners and Manufacturers [not applicable]
Section 1.471-8 – Inventories of Retail Merchants
Section 1.471-9 – Inventories of Acquiring Corporations [not applicable]
Section 1.471-10 – Applicability of Long-Term Contract Methods [not applicable]