federal_register: 2016-28375

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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
2016-28375 Dollar-Value LIFO Regulations: Inventory Price Index Computation (IPIC) Method Pools Proposed Rule This document contains proposed regulations that relate to the establishment of dollar-value last-in, first-out (LIFO) inventory pools by certain taxpayers that use the inventory price index computation (IPIC) pooling method. The proposed regulations provide rules regarding the proper pooling of manufactured or processed goods and wholesale or retail (resale) goods. The proposed regulations would affect taxpayers who use the IPIC pooling method and whose inventory for a trade or business consists of manufactured or processed goods and resale goods. 2016-11-28 2016 11 https://www.federalregister.gov/documents/2016/11/28/2016-28375/dollar-value-lifo-regulations-inventory-price-index-computation-ipic-method-pools https://www.govinfo.gov/content/pkg/FR-2016-11-28/pdf/2016-28375.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations that relate to the establishment of dollar-value last-in, first-out (LIFO) inventory pools by certain taxpayers that use the inventory price index computation (IPIC) pooling method. The proposed regulations...  

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