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INCOME TAX

Internal Revenue Bulletin 1999-43 · 2026-10-03 edition · updated 2026-10-04 · United States

REG–121063–97, page 540. Proposed regulations under section 1301 of the Code relate to how individuals engaged in a farming business may elect to income average and thereby reduce their regular tax liability by treating all or a portion of the current year’s farming income as if it had been earned in equal proportions over the prior three years. A public hearing is scheduled for February 15, 2000.

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▸Contents — Internal Revenue Bulletin 1999-43
Internal Revenue Bulletin 1999-43

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