Announcement 2000-88 — Internal Revenue Bulletin 2000-44

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to removal of final regulations.

SUMMARY: This document contains corrections to a removal of final regulations relating to the application of section 263A of the Internal Revenue Code to property production in the trade or business of farming. This document was published in the Federal Register on August 21, 2000 (65 F.R. 50638).

EFFECTIVE DATE: August 21, 2000

FOR FURTHER INFORMATION CONTACT: Grant D. Anderson (202) 622-4970 (not a toll-free number).

Housing, Inc., Arden Hills, MN West Point Park and Recreation

Association, West Point, CA Westside Girls Softball, Pueblo, CO What Would Jesus Do, Inc.,

Citrus Heights, CA Wheel-eez, Inc., Feeding Hills, MA Widowed Persons Service of Greater

Bridgeport, Inc., Fairfield, CT

October 30, 2000 460 2000–44 I.R.B.

On page 50648, column 3, § 1.263A4, paragraph (d)(2), line 5 from the top of the column, the language “required to use the accrual method” is corrected to read “required to use an accrual method”.

Cynthia E. Grigsby, Chief, Regulations Unit, Office of Special Counsel (Modernization

& Strategic Planning).

(Filed by the Office of the Federal Register on October 13, 2000, 8:45 a.m., and published in the issue of the Federal Register for October 16, 2000, 65 F.R. 61091)

2000–44 I.R.B. 461 October 30, 2000