United States. Tax Equity and Fiscal Responsibility Act of 1982; Taxation -- Law and legislation -- United States;Income tax -- Law and legislation -- United States;
Inventories -- Taxation -- Law and legislation -- United States
The legislative history of the allowance of LIFO for tax purposes is documented. The legislative process was structured around veto points of the law and yielded an examination of the political environment out of which the LIFO tax provisions...