SECTION 6. DRAFTING
Internal Revenue Bulletin 2000-36 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
The principal author of this revenue procedure is Vincent Daly of the Office of the Associate Chief Counsel (Corporate). For further information regarding this revenue procedure contact Mr. Daly on (202) 622-7770 (not a toll free call).
This guidance is not an all-inclusive list of plants that have a nationwide weighted average preproductive period in excess of 2 years. In the case of other plants grown in commercial quantities in the United States, the nationwide weighted average preproductive period must be determined based on available statistical data. The Service and Treasury Department intend to update this guidance periodically as needed.
DRAFTING INFORMATION
The principal author of this notice is Richard C. Farley, Jr. previously of the Office of the Associate Chief Counsel (Income Tax and Accounting). For further information regarding this notice contact Grant D. Anderson at (202) 622-4970 (not a toll-free call).
26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability. (Also Part I, §§ 61, 108; 1.61-12, 1.108-2).
Rev. Proc. 2000–33
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