(a) In general. A taxpayer that is a retail merchant may use the retail inventory method of accounting described in this section. The retail inventory method uses a formula to convert the retail selling price of ending inventory to an approximation of cost (retail cost method) or an approximation of lower of cost or market (retail LCM method). A taxpayer may use the retail inventory method instead of valuing inventory at cost under §1.471–3 or lower of cost or market under §1.471–4.
CFR 26-1.471-2014由US-CFR-file 发布于 2014-06-13,并于 2014-06-13 实施。
CFR 26-1.471-2014 在中国标准分类中归属于: A02 经济管理。
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