federal_register: 2014-19275

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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
2014-19275 Retail Inventory Method Rule This document contains final 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 or vendor allowances that are required to reduce only cost of goods sold. The regulations affect taxpayers that are retailers and use a retail inventory method. 2014-08-15 2014 8 https://www.federalregister.gov/documents/2014/08/15/2014-19275/retail-inventory-method https://www.govinfo.gov/content/pkg/FR-2014-08-15/pdf/2014-19275.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final 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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