187. For the purposes of section 186, any property that would have been included in the inventory of a business if the income from it had not been computed in accordance with the method authorized by section 194 or by section 215, as it read before being repealed, is deemed to have been so included.
1972, c. 23, s. 176; 1975, c. 22, s. 26; 1986, c. 19, s. 35; 2021, c. 362021, c. 36, s. 581.