### Question
How does Income Taxes define completed crop pool method of accounting?


### Answer
Under *26 U.S.C. § 1382*, **completed crop pool method of accounting** is defined as:

> a method of accounting under which gain or loss is computed separately for each crop year pool in the year in which the last of the products in the pool are disposed of

#### Citation:
  - *26 U.S.C. § 1382*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter T-Cooperatives and Their Patrons > PART I-TAX TREATMENT OF COOPERATIVES**

