# Rules for Property Produced in a Farming Business
> **IRS** · Final regulations. · Published 2000-08-21 · Effective 2000-08-21 · 65 FR 50638
## Document
- **Document number:** 00-21103
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 65 FR 50638
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2000/08/21/00-21103/rules-for-property-produced-in-a-farming-business)
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