Journal Issue:
Agricultural Law Digest: Volume 13, Issue 4

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Cases, Regulations, and Statutes
( 2002-02-15) Achenbach, Robert ; Iowa State University Digital Repository
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Final Regulations on Income Averaging for Farmers
( 2002-02-15) Harl, Neil ; Iowa State University Digital Repository

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.
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