AGRICULTURE 897 Tax Lawyer, Vol. 54, No. 4 AGRICULTURE SUBMITTED BY THE COMMITTEE ON AGRICULTURE: THOMAS W. HOUGHTON, COMMITTEE CHAIR; JAMES A. NEPPLE, SUBCOMMITTEE CHAIR ON IMPORTANT DEVELOPMENTS* Regulations In Treasury Decision 8897, 2000-36 I.R.B. 234 the Service issued final regulattion dealing with the application of section 263A uniform capitalization rules to plants or animals grown or raised in a farming business. The final regulations codified, with some modification, the proposed and...