File this form with your income tax return to elect to use the last-in, first-out (LIFO) inventory method described in the Internal Revenue Code section 472. Current revision Form 970 PDF Recent developments None at this time. Other items you may find useful All Form 970 Revisions Other current products Related items About Form 1065, U.S. Return of Partnership Income About Form 1120, U.S. Corporation Income Tax Return About Form 1120-S, U.S. Income Tax Return for an S Corporation About Form 3115, Application for Change in Accounting Method
