other · IRS · Rule · Published 2002-01-08 · Effective 2002-01-08 · 67 FR 817
Document
Document number
02-183
Federal Register citation
67 FR 817
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2002-01-08
Effective date
2002-01-08
Treasury docket
TD 8972
Abstract
This document contains final regulations relating to the election to average farm income in computing tax liability. The regulations reflect changes to the law made by the Taxpayer Relief Act of 1997, as amended by the Tax and Trade Relief Extension Act of 1998, and provide guidance to individuals engaged in a farming business.