# Averaging of Farm Income; Correction
> **IRS** · Correction to final regulations. · Published 2002-02-05 · Effective 2002-01-08 · 67 FR 5203
## Document
- **Document number:** 02-2744
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 67 FR 5203
- **CFR reference:** 26 CFR 1
- **Publication date:** 2002-02-05
- **Effective date:** 2002-01-08
- **Treasury docket:** TD 8972
## Abstract

This document contains a correction to final regulations that were published in the Federal Register on Tuesday, January 8, 2002 (67 FR 817) relating to the election to average farm income in computing tax liability.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2002/02/05/02-2744/averaging-of-farm-income-correction)
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