# Unit Livestock Price Method
> **IRS** · Final regulations. · Published 2002-10-28 · Effective 2002-10-28 · 67 FR 65697
## Document
- **Document number:** 02-27158
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 67 FR 65697
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2002/10/28/02-27158/unit-livestock-price-method)
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