other · IRS · Rule · Published 2002-10-28 · Effective 2002-10-28 · 67 FR 65697
Document
Document number
02-27158
Federal Register citation
67 FR 65697
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2002-10-28
Effective date
2002-10-28
Treasury docket
TD 9019
Abstract
This document contains final regulations relating to the use of the unit-livestock-price method of accounting. The regulations affect livestock raisers and other farmers that elect to use the unit- livestock-price method. These regulations provide rules relating to the annual reevaluation of unit prices and the depreciation of livestock raised for draft, breeding, or dairy purposes.