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TREAS/IRS RIN: 1545-BJ64 Publication ID: Fall 2014 
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: Completed Actions 
Major: No  Unfunded Mandates: No 
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 
Completed by TD 9688  08/15/2014  79 FR 48034   
Additional Information: 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
Regulatory Flexibility Analysis Required: No  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:
Christopher W. Call
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4138,
Washington, DC 20224
Phone:202 317-4664
Fax:202 317-4645
Email: christopher.w.call@irscounsel.treas.gov