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TREAS/IRS RIN: 1545-BE23 Publication ID: Spring 2011 
Title: Farmer and Fisherman Income Averaging Under the American Jobs Creation Act of 2004 
Abstract: The project will amend the farm income averaging regulations under section 1.1301-1 to include the concept of fishing business. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 1301    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  07/22/2008  73 FR 42538   
NPRM Comment Period End  10/20/2008    
Final Action Completed by TD 9509  12/15/2010  75 FR 78157   
Additional Information: REG-161695-04 Drafting attorney: Erika C. Reigle (202) 622-4950 Reviewing attorney: Christopher F. Kane (202) 622-4950 Treasury attorney: John Parcell (202) 622-2578 CC: ITA
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BE39 
Agency Contact:
Erika C. Reigle
General Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-7006
Fax:855 576-2339
Email: erika.c.reigle@irscounsel.treas.gov