# Retail Inventory Method
> **IRS** · Final regulations. · Published 2014-08-15 · Effective 2014-08-15 · 79 FR 48034
## Document
- **Document number:** 2014-19275
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 79 FR 48034
- **CFR reference:** 26 CFR 1
- **Publication date:** 2014-08-15
- **Effective date:** 2014-08-15
- **Treasury docket:** TD 9688
## Abstract

This document contains final regulations relating to the retail inventory method of accounting. The regulations restate and clarify the computation of ending inventory values under the retail inventory method and provide a special rule for certain taxpayers that receive margin protection payments or vendor allowances that are required to reduce only cost of goods sold. The regulations affect taxpayers that are retailers and use a retail inventory method.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2014/08/15/2014-19275/retail-inventory-method)
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