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Farm Income Tax Manual

Farm Business Income Averaging, Qualified Intermediary Failure, Death and CCC Loans... Eligible Taxpayers. For income averaging purposes, "electable farm income" includes items of income, deductions, gain and loss attributable to the farming business. Gain or loss from the sale and other...

Farm Income Tax Manual

Farm Business Income Averaging, Qualified Intermediary Failure, Death and CCC Loans... Eligible Taxpayers. For income averaging purposes, "electable farm income" includes items of income, deductions, gain and loss attributable to the farming business. Gain or loss from the sale and other...