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Rules for Property Produced in a Farming Business

tax-irs · IRS · Rule · Published 2000-08-21 · Effective 2000-08-21 · 65 FR 50638

Document

Document number
00-21103
Federal Register citation
65 FR 50638
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
tax-irs
Sub-agency
IRS
Publication date
2000-08-21
Effective date
2000-08-21
Treasury docket
TD 8897

Abstract

This document contains final regulations relating to the application of section 263A of the Internal Revenue Code to property produced in the trade or business of farming. These regulations also provide guidance regarding the election available to certain taxpayers to not have section 263A apply to any plant produced by the electing taxpayers in each taxpayer's farming trade or business. These regulations affect taxpayers engaged in the trade or business of farming.

Source

Authoritative
Federal Register document
Machine
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