Growers' Tax Fairness Act of 2001

[AI summary unavailable — showing source text] Growers' Tax Fairness Act of 2001 - Amends the Internal Revenue Code to allow taxpayers to take compulsory or involuntary commercial plant conversion compensation (citrus canker tree replacement, plum pox virus compensation, or Pierce's disease payments) into account as income or gain ratably over the ten-year period beginning with the taxable year in which the taxpayer receives or accrues the compensation.…