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Directory Results for Revenue Procedure 1997-44 - Last-in, first-out inventories, automobile dealers.. Relief is provided for automobile dealers that violate the LIFO inventory requirement of section 472 of the Code by providing, for credit purposes, an income to Revenue Procedure 1997-45 - Optional rules which employees of a federal government agency who is reimbursed. For ordinary and necessary business expenses relating to travel, entertainment, gifts, or listed property (such as an employee's