[FR Doc 02-184] 1. Dollar-Value LIFO Regulations; Inventory Price Index Computation Method

This document contains final regulations under section 472 of the Internal Revenue Code that relate to accounting for inventories under the lastin, firstout (LIFO) method. The final regulations provide guidance regarding methods of valuing dollarvalue LIFO pools and affect persons who elect to use the dollarvalue LIFO and inventory price index