Skip to content
ChatProjectCodes

Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2013-14 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure modifies Revenue Procedure 2011–14, 2011–4 I.R.B. 330, to provide procedures for a taxpayer to obtain the automatic consent of the Commissioner under § 446(e) of the Internal Revenue Code to change its method of accounting under § 263A for the production of one or more plants removed from the list of plants grown in commercial quantities in the United States having a preproductive period in excess of two years based on the nationwide weighted average preproductive period for such plant.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2013-14
Internal Revenue Bulletin 2013-14

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.