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Section 472.--Last-in, First-out Inventories 26 CFR 1.472 1: Last-in, first-out inventories. LIFO; price indexes; department stores. The December 2002 Bureau of Labor Statistics price indexes are
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Revenue ruling 21 form is a tax form issued by the Internal Revenue Service (IRS) that provides guidance on a specific tax issue or interpretation of the tax law.
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