Release number 201043029 of 2010-10-29

• Date: 29 October 2010
• Year: 2010
• Record Number: 201043029
• UILC Number: 472.08-00,472.08-04

Office of Chief Counsel

Internal Revenue Service

memorandum

Number: 201043029

Release Date: 10/29/2010

CC:ITA:B06:NMMulleneaux

POSTF-138399-09

UILC: 472.08-00, 472.08-04

date:July 20, 2010

to:Associate Area Counsel, Large & Mid-Size Business (LMSB), Area 2

(Heavy Manufacturing & Transportation)

Attn: Elizabeth R. Edberg

from:Willie E. Armstrong, Jr.

Senior Technician Reviewer, Branch 7

Income Tax & Accounting (ITA)

subject:Definition of Dollar-Value LIFO Inventory Items

This Chief Counsel Advice responds to your request for assistance. In accordance with

6110(k)(3), this Chief Counsel advice should not be cited as precedent.

LEGEND

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