I'm a little confused on where you are using this - in code or in a query.
If you want this in a query, you need to use the IIF() version of the IF...THEN function:
Code:
IIF([Corn Yield]![Moisture] >= 15.5,[DRY BUSHELS] = [Net Weight] / 56,[Net Weight] / (56 / (1 - (([Moisture] - 15.5) * 0.013))))
If used in code, you should use this form of the IF...THEN function:
Code:
If [Corn Yield]![Moisture] >= 15.5 Then
[DRY BUSHELS] = [Net Weight] / 56
ElseIf [Moisture] < "15.5" Then
[DRY BUSHELS] = [Net Weight] / (56 / (1 - (([Moisture] - 15.5) * 0.013)))
End IF
I removed the quotes around the 15.5 in the first condition.
"15.5" (a text string) is not equal to 15.5 (a number).
It is confusing on your field/variable names. Some places you use "[Corn Yield]![Moisture]", other places you use "[Moisture]".
Some names are in all caps, others are mixed case.
Also, you shouldn't use spaces in Access object names. It just causes you headaches. See http://access.mvps.org/access/tencommandments.htm #3
If you must use all caps, use the underscore "DRY_BUSHELS". Or use "DryBushels"