Rule 50 IAC 4.2-5 - Valuation of Inventory
- Section 50 IAC 4.2-5-1 - "Inventory" defined
- Section 50 IAC 4.2-5-1.1 - Inventory not subject to assessment
- Section 50 IAC 4.2-5-2 - Inventory subject to assessment (Repealed)
- Section 50 IAC 4.2-5-3 - Book cost (Repealed)
- Section 50 IAC 4.2-5-4 - Mandatory adjustments (Repealed)
- Section 50 IAC 4.2-5-5 - Definitions (Repealed)
- Section 50 IAC 4.2-5-6 - Inventory not on a perpetual basis (Repealed)
- Section 50 IAC 4.2-5-7 - Alternative method
- Section 50 IAC 4.2-5-8 - Reporting of inventory not carried on books of taxpayer (Repealed)
- Section 50 IAC 4.2-5-9 - Average method of valuation (Repealed)
- Section 50 IAC 4.2-5-10 - Average inventory election for perishable horticultural processors (Repealed)
- Section 50 IAC 4.2-5-11 - Optional method of valuation for retailers (Repealed)
- Section 50 IAC 4.2-5-12 - "Gross value of inventory subject to taxation before valuation adjustments" defined (Repealed)
- Section 50 IAC 4.2-5-13 - Valuation adjustment
- Section 50 IAC 4.2-5-14 - Abnormal obsolescence adjustment (Repealed)
- Section 50 IAC 4.2-5-15 - Determination of true tax value of inventory (Repealed)