| http://www.w3.org/ns/prov#value | - Taxpayers engaged in the trade or business of farming generally are allowed to use the cash method for any farming business, unless the taxpayer is required to use an accrual method under ?? 447 (i.e., the taxpayer is a corporation or a partnership with a corporate partner) or is prohibited from using the cash method under ?? 448 (e.g., because it is a tax shelter).
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