Bulletin No. 2000–36 September 5, 2000

or business of farming in determining whether a plant has a preproductive period in excess of 2 years for purposes of section 263A(d) of the Code.

Rev. Proc. 2000–33, page 257. Acquisition of corporate debt. This procedure provides guidance on whether an acquisition of corporate debt by a beneficiary of the decedent creditor’s estate or by a beneficiary of a revocable trust that became irrevocable upon the creditor’s death is a direct acquisition within the meaning of section 1.108–2(b) of the regulations.