Journal Issue:
Agricultural Law Digest: Volume 13, Issue 4
Agricultural Law Digest: Volume 13, Issue 4
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Volume
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Issue Date
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Articles
Publication
Cases, Regulations, and Statutes
(
2002-02-15)
Publication
Final Regulations on Income Averaging for Farmers
(
2002-02-15)
The proposed regulations for the income averaging provisions for farmers were made final on January 7, 2002. The final regulations addressed several of the shortcomings in the proposed regulations issued in 1999.