¹See 2000 TNT 68-22.

²See Ticket to Work and Work Incentives Improvement Act of 1999, Section 536, adding Sec. 453(a)(2).

³Rev. Proc. 2000-22, IRB 2000-20, 1008.

⁴Ingredient Technology Corp., 698 F2d 88 (2d Cir. 1983).

⁵Thompson Electric, Inc., TC Memo 1995-292.

⁶Osteopathic Medical Oncology and Hematology P.C., 113 TC 376 (1999).

⁷Von Euw & L.J. Nunes Trucking, Inc., TC Memo 2000-14.

⁸RACMP Enterprises, Inc, 114 TC 16 (2000); the cases cited in notes 68, supra, are discussed in Tax Clinic, "Do Service Providers Have Inventoriable Merchandise?," 31 The Tax Adviser 379 (June 2000) and in "Physician Practices and Proper Accounting Methods," p. 835, this issue.

⁹Ansley-Sheppard-Burgess Co., 104 TC 367 (1995).