Introduction You are in the business of farming if you cultivate, operate, ormanage a farm for profit, either as owner or tenant. A farm includesstock, dairy, poultry, fish, fruit, and truck farms. It also includesplantations, ranches, ranges, and orchards. This publication explains how the federal tax laws apply tofarming. Use this publication as a guide to figure your taxes andcomplete your farm tax return. If you need more information on asubject, get the specific IRS tax publication covering that subject.We refer to many of these free publications throughout thispublication. See chapter 21for information on ordering thesepublications. The explanations and examples in this publication reflect theInternal Revenue Service's interpretation of tax laws enacted byCongress, Treasury regulations, and court decisions. However, theinformation given does not cover every situation and is not intendedto replace the law or change its meaning. This publication coverssubjects on which a court may have made a decision more favorable totaxpayers than the interpretation of the Service. Until thesediffering interpretations are resolved by higher court decisions, orin some other way, this publication will continue to present theinterpretation of the Service. IRS Mission.Milano HotelesProvide America's taxpayers top quality service by helping themunderstand and meet their tax responsibilities and by applying the taxlaw with integrity and fairness to all. cheap hotels in AvignonComments and recommendations.ERROR MSGIn compiling this Farmer's Tax Guide, we have adopted anumber of suggestions that readers sent to us. We welcome yoursuggestions for future editions. Envelope: Please send your comments and recommendations to us at thefollowing address: Internal Revenue Service Technical Publications Branch OP:FS:FP:P 1111 Constitution Avenue N.W. hôtels SofiaWashington, DC 20224 We respond to many letters by telephone. It would be helpful toinclude your area code and daytime phone number with your returnaddress. Farm tax classes.ERROR MSGMany state Cooperative Extension Services conduct farm taxworkshops in conjunction with the IRS. Please contact your countyextension office for more information.