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Treasury Regulations (26 C.F.R.)

26 CFR § 1.475(a)-1 - 1.475(a)-2

§§ 1.475(a)-1-1.475(a)-2 [Reserved]

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In this part (40 sections)
  1. 1.471-1 · Need for inventories.
  2. 1.471-2 · Valuation of inventories.
  3. 1.471-3 · Inventories at cost.
  4. 1.471-4 · Inventories at cost or market, whichever is lower.
  5. 1.471-5 · Inventories by dealers in securities.
  6. 1.471-6 · Inventories of livestock raisers and other farmers.
  7. 1.471-7 · Inventories of miners and manufacturers.
  8. 1.471-8 · Inventories of retail merchants.
  9. 1.471-9 · Inventories of acquiring corporations.
  10. 1.471-10 · Applicability of long-term contract methods.
  11. 1.471-11 · Inventories of manufacturers.
  12. 1.472-1 · Last-in, first-out inventories.
  13. 1.472-2 · Requirements incident to adoption and use of LIFO inventory…
  14. 1.472-3 · Time and manner of making election.
  15. 1.472-4 · Adjustments to be made by taxpayer.
  16. 1.472-5 · Revocation of election.
  17. 1.472-6 · Change from LIFO inventory method.
  18. 1.472-7 · Inventories of acquiring corporations.
  19. 1.472-8 · Dollar-value method of pricing LIFO inventories.
  20. 1.475-0 · Table of contents.
  21. 1.475(a)-1 - 1.475(a)-2 · §§ 1.475(a)-1-1.475(a)-2 [Reserved]
  22. 1.475(a)-3 · (a)-3 Acquisition by a dealer of a security with a…
  23. 1.475(a)-4 · (a)-4 Valuation safe harbor.
  24. 1.475(b)-1 · (b)-1 Scope of exemptions from mark-to-market requirement.
  25. 1.475(b)-2 · (b)-2 Exemptions—identification requirements.
  26. 1.475(b)-3 · (b)-3 [Reserved]
  27. 1.475(c)-1 · (c)-1 Definitions—dealer in securities.
  28. 1.475(c)-2 · (c)-2 Definitions—security.
  29. 1.475(d)-1 · (d)-1 Character of gain or loss.
  30. 1.475(g)-1 · (g)-1 Effective dates.
  31. 1.481-1 · Adjustments in general.
  32. 1.481-2 · Limitation on tax.
  33. 1.481-3 · Adjustments attributable to pre-1954 years where change was…
  34. 1.481-4 · Adjustments taken into account with consent.
  35. 1.481-5 · Eligible terminated S corporation.
  36. 1.481-6 · Effective dates; applicability dates.
  37. 1.482-0 · Outline of regulations under section 482.
  38. 1.482-1 · Allocation of income and deductions among taxpayers.
  39. 1.482-1T · Allocation of income and deductions among taxpayers…
  40. 1.482-2 · Determination of taxable income in specific situations.
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