Publication 595 Tax Highlights for Commercial Fishermen For Use in Preparing 1999 Returns Introduction Important Change for 1999 Important Dates for 2000 Topics and Useful Items What Is Gross Income From Fishing? Which Fishing Expenses Can You Deduct? What Forms Must You File? When Do Fishermen Pay Estimated Tax and File Tax Returns? What Is the Capital Construction Fund? How To Claim Fuel Tax Credits and Refunds Schedule C Example How To Get More Information