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TREAS/IRS RIN: 1545-BJ64 Publication ID: Fall 2013 
Title: Retail Inventory Method 
Abstract: Final regulations clarify proper determination of inventory values by retailers using the retail inventory method (RIM). 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 471    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  10/07/2011  76 FR 62327   
NPRM Comment Period End  01/05/2012 
Final Action  12/00/2013 
Additional Information: REG-125949-10 Drafting attorney: Natasha M. Mulleneaux (202) 622-3967 Reviewing attorney: Martin Scully (202) 622-8066 Treasury attorney: Alexa Claybon (202) 622-6865 CC:ITA
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BJ65 
Agency Contact:
Natasha M. Mulleneaux
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5111,
Washington, DC 20224
Phone:202 317-4663
Fax:855 576-2340
Email: natasha.m.mulleneaux@irscounsel.treas.gov