[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-4072":3},{"rec_id":4,"title":5,"text":6},"4072","Inventory and Cost of Goods Sold","In most cases, if your business made money from the production, purchase, or sale of merchandise, you have to take inventories into account at the beginning and end of the tax year.\nFor more information, see Chapter 6 of \u003Ca href=\"https://www.freetaxusa.com/taxes2025/formdownload?sid=20&form=f_pub_334.pdf\" target=\"_blank\">IRS \u003Ci>Publication 334\u003C/i>\u003Cspan class=\"append_pdf\"> \u003C/span>\u003C/a>.",1777391540574]