federal_register: 2011-25946

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2011-25946 Retail Inventory Method Proposed Rule This document contains proposed regulations relating to the retail inventory method of accounting. The regulations restate and clarify the computation of ending inventory values under the retail inventory method and provide a special rule for certain taxpayers that receive margin protection payments and similar vendor allowances. The regulations affect taxpayers that are retailers and elect to use a retail inventory method. 2011-10-07 2011 10 https://www.federalregister.gov/documents/2011/10/07/2011-25946/retail-inventory-method https://www.govinfo.gov/content/pkg/FR-2011-10-07/pdf/2011-25946.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations relating to the retail inventory method of accounting. The regulations restate and clarify the computation of ending inventory values under the retail inventory method and provide a special rule for certain...  

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