{"abstract":"This document contains corrections to final regulations relating to the application of section 263A of the Internal Revenue Code to property produced in the trade or business of farming. This document was published in the Federal Register on August 21, 2000 (65 FR 50638).","action":"Correction of final regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2000/10/16/00-25998.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26}],"citation":"65 FR 61091","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"August 21, 2000.","disposition_notes":null,"docket_ids":["TD 8897"],"dockets":[],"document_number":"00-25998","effective_on":null,"end_page":61092,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2000/10/16/00-25998.xml","html_url":"https://www.federalregister.gov/documents/2000/10/16/00-25998/rules-for-property-produced-in-a-farming-business-correction","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/00-25998?publication_date=2000-10-16","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2000-10-16/00-25998/mods.xml","not_received_for_publication":null,"page_length":2,"page_views":{"count":24,"last_updated":"2026-09-23 00:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2000-10-16/pdf/00-25998.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2000-10-16","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2000/10/16/00-25998.txt","regulation_id_number_info":{"1545-AQ91":{"issue":"200004","html_url":"https://www.federalregister.gov/regulations/1545-AQ91/rules-for-property-produced-in-a-farming-business","title":"Rules for Property Produced in a Farming Business","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200004&RIN=1545-AQ91&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-AQ91"],"regulations_dot_gov_info":{},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":61091,"subtype":null,"title":"Rules for Property Produced in a Farming Business; Correction","toc_doc":"Correction","toc_subject":"Income taxes:","topics":[],"type":"Rule","volume":65}