# Dollar-Value LIFO Regulations; Inventory Price Index Computation Method
> **IRS** · Final regulations. · Published 2002-01-09 · Effective 2001-12-31 · 67 FR 1075
## Document
- **Document number:** 02-184
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 67 FR 1075
- **CFR reference:** 26 CFR 1
- **Publication date:** 2002-01-09
- **Effective date:** 2001-12-31
- **Treasury docket:** TD 8976
## Abstract

This document contains final regulations under section 472 of the Internal Revenue Code that relate to accounting for inventories under the last-in, first-out (LIFO) method. The final regulations provide guidance regarding methods of valuing dollar-value LIFO pools and affect persons who elect to use the dollar-value LIFO and inventory price index computation (IPIC) methods or who receive dollar-value LIFO inventories in certain nonrecognition transactions.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2002/01/09/02-184/dollar-value-lifo-regulations-inventory-price-index-computation-method)
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