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BUSINESS COOPERATIVES AND AGRICULTURE 983 Tax Lawyer, Vol. 56, No. 4 BUSINESS COOPERATIVES AND AGRICULTURE SUBMITTED BY THE COMMITTEE ON BUSINESS COOPERATIVES AND AGRICULTURE: JAMES A. NEPPLE, COMMITTEE CHAIR; JAY JUNG, SUBCOMMITTEE CHAIR ON IMPORTANT DEVELOPMENTS* Regulations Farm Income Averaging In Treasury Decision 8972, 67 Fed. Reg. 817 (2002), the Service issued final regulations on farm income averaging under section 1301. The final regulations adopt, with modifications, the Proposed...

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