1545-BJ64 201410 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Retail Inventory Method

Final regulations clarify proper determination of inventory values by retailers using the retail inventory method (RIM).

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Completed Actions No No 26 CFR 1 26 USC 471 26 USC 7805 No NPRM 10/07/2011 76 FR 62327 NPRM Comment Period End 01/05/2012 Completed by TD 9688 08/15/2014 79 FR 48034 REG-125949-10 Drafting attorney: Christopher Call (202) 317-4664 Reviewing attorney: Roy Hirschhorn (202) 317-4652 Treasury attorney: Alexa Claybon (202) 622-6865 CC:ITA No None No No No 1545-BJ65 Related to Christopher Call W. General Attorney (Tax) 1545 Internal Revenue Service IRS 202 317-4664 202 317-4645 christopher.w.call@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 4138, Washington DC 20224