date:Oct 24, 2012
also need to include the following information on that attachment:
A statement that you are making a choice under IRC section 451(d) and Treasury Regulation section 1.451-6.
The specific crop or crops destroyed or damaged.
A statement that under your normal business practice you would have included income from the destroyed or damaged crops in gross income for a tax year following the year the crops were destroyed or damaged.
The cause of the destruction or damage a