This publication covers subjects on which a court may have rendered a decision more favorable to taxpayers than the interpretation by the IRS.
However, the information given does not cover every situation and is not intended to replace the law or change its meaning. The explanations and examples in this publication reflect the IRS's interpretation of tax laws enacted by Congress, Treasury regulations, and court decisions. See chapter 16 for information on ordering these publications. We refer to many of these free publications throughout this publication.
If you need more information on a subject, get the specific IRS tax publication covering that subject. Use this publication as a guide to figure your taxes and complete your farm tax return. This publication explains how the federal tax laws apply to farming. It also includes plantations, ranches, ranges, and orchards and groves. A farm includes livestock, dairy, poultry, fish, fruit, and truck farms. You are in the business of farming if you cultivate, operate, or manage a farm for profit, either as owner or tenant.
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