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2010-09-23
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Averaging of Farm Income
Rules and Regulations
D09002ee1bdf28ca9
D09002ee1bdf28d95
United States
Department of the Treasury
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org
United States Government Agency or Subagency
United States
Internal Revenue Service
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org
United States Government Agency or Subagency
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.
67 FR 817
https://www.govinfo.gov/app/details/FR-2002-01-08/02-183
02-183
fr08ja02-7
RIN 1545-AW05
4830-01-P
TD 8972
https://www.govinfo.gov/app/details/FR-2002-01-08/02-183
https://www.govinfo.gov/content/pkg/FR-2002-01-08/html/02-183.htm
https://www.govinfo.gov/content/pkg/FR-2002-01-08/pdf/02-183.pdf
Income Taxes
Reporting and Recordkeeping Requirements
6 p.
817
822
67 FR 817
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Code of Federal Regulations
Title 26 Part 602
26 CFR Part 602
Regulation Identification Number 1545-AW05
RIN 1545-AW05
Averaging of Farm Income; Federal Register Vol. 67, Issue
RULE
02-183
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2002-01-08
TD 8972
4830-01-P
02-183
Final regulations.
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.
Effective Date: These regulations are effective January 8, 2002.
John M. Moran, (202) 622-4940 (not a toll-free number).
Income Taxes
Reporting and Recordkeeping Requirements
Income taxes:
Farm income averaging,
Federal Register
Vol. 67, no. 5
Office of the Federal Register, National Archives and Records Administration
2002-01-08
continuing
daily
deposited
born digital
561 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2002-01-08
P0b002ee1809b2023
0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:fr08ja02
https://www.govinfo.gov/app/details/FR-2002-01-08
https://www.govinfo.gov/content/pkg/FR-2002-01-08/pdf/FR-2002-01-08.pdf
https://www.govinfo.gov/content/pkg/FR-2002-01-08/xml/FR-2002-01-08.xml
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2010-09-23
2023-05-04
FR-2002-01-08
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FR
FR-2002-01-08
67
5