Finanse publiczne · 22/08/1997

Rules for Property Produced in a Farming Business

In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to the application of section 263A of the Internal Revenue Code of 1986 to property produced in a farming business. The regulations affect taxpayers engaged in the business of farming that grow or raise plants or animals. The text of those temporary regulations also serves as the text of these proposed regulations. This document provides notice of a public hearing on these proposed regulations.