2005 Revenue Rulings: LIFO; Price Indexes; Department Stores

These documents are Revenue Rulings issued in IRS's weekly Internal Revenue Bulletin (IRB) that relate to the category of LIFO, Price Indexes, and Department Stores. The Monthly 2005 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories. Reports are for months beginning in November and ending in October.

Revenue Rulings are either in HTML or in the Adobe Acrobat PDF format. Internal Revenue Bulletin Summary pages are in HTML format.

Revenue Rulings	Bulletin	Date of IRB


Rev. Rul. 2005-79(PDF)	IRB #2005-52(HTML)	December 27, 2005
LIFO; price indexes; department stores. The October 2005 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, October 31, 2005.
Rev. Rul. 2005-73(HTML)	IRB #2005-48(HTML)	November 28, 2005
LIFO; price indexes; department stores. The September 2005 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, September 30, 2005.
Rev. Rul. 2005-69(HTML)	IRB #2005-44(HTML)	October 31, 2005
LIFO; price indexes; department stores. The August 2005 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, August 31, 2005.
Rev. Rul. 2005-63(HTML)	IRB #2005-39(HTML)	September 26, 2005
LIFO; price indexes; department stores. The July 2005 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, July 31, 2005
Rev. Rul. 2005-56(HTML)	IRB #2005-35(HTML)	August 29, 2005
LIFO; price indexes; department stores. The June 2005 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, June 30, 2005.
Rev. Rul. 2005-45(HTML)	IRB #2005-30(HTML)	July 25, 2005
LIFO; price indexes; department stores. The May 2005 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, May 31, 2005.
Rev. Rul. 2005�37(PDF, 102K)	IRB #2005-26(HTML)	June 27, 2005
LIFO; price indexes; department stores. The April 2005 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, April 30, 2005.
Rev. Rul. 2005-34(PDF, 70K)	IRB #2005-22(HTML)	May 31, 2005
LIFO; price indexes; department stores. The March 2005 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, March 31, 2005.
Rev. Rul. 2005-26(PDF, 76K)	IRB #2005-17(HTML)	April 25, 2005
LIFO; price indexes; department stores. The February 2005 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, February 28, 2005.
Rev. Rul. 2005-22(PDF, 93K)	IRB #2005-13(HTML)	March 28, 2005
LIFO; price indexes; department stores. The January 2005 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, January 31, 2005.
Rev. Rul. 2005-12(PDF, 56K)	IRB #2005-9(HTML)	February 28, 2005
LIFO; price indexes; department stores. The December 2004 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, December 31, 2004.
Rev. Rul. 2005-5(PDF, 44K)	IRB #2005-5(HTML)	January 31, 2005
LIFO; price indexes; department stores. The November 2004 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, November 30, 2004.

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