Research Catalog

Farm bookkeeping and the federal income tax / prepared in the Bureau of Agricultural Economics and the Extension Service.

Title
Farm bookkeeping and the federal income tax / prepared in the Bureau of Agricultural Economics and the Extension Service.
Publication
Washington, D.C. : U.S. Dept. of Agriculture, [1944].

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StatusFormatAccessCall NumberItem Location
TextRequest in advance US 973.2 U/F44 Off-site

Details

Additional Authors
  • United States. Bureau of Agricultural Economics
  • United States. Extension Service.
Description
16 p.; 23 cm.
Summary
The purpose of this statement on Farm Bookkeeping and the Federal Income Tax is to help farmers understand some of the problems involved in making adequate summaries of the farm business for federal income-tax returns. This is not a set of directions for setting up a system of farm accounts, nor is it a complete set of instructions for filling out an income-tax blank.
Series Statement
Miscellaneous publication / United States Department of Agriculture ; no. 554
Uniform Title
Miscellaneous publication (United States. Department of Agriculture) no. 554.
Subject
  • Farm income
  • Farms > Taxation
  • Tax returns
Genre/Form
Internet resource.
Note
  • Caption title.
Processing Action (note)
  • committed to retain
Contents
  • Introduction. pp. 1.
  • Records for tax purposes. pp. 2.
  • Accounting methods and procedures. pp. 3.
  • Farm income--Cash basis. pp. 7.
  • Farm income--Accural basis -- Farm expenses-- Cash or accural basis. pp. 9.
  • Net farm profit -- Nonfarm receipts and expenditures. pp. 13.
  • Kinds of records -- Determining the amount of tax. pp. 14.
  • Checklist for farm expenses. pp. 16.
OCLC
  • 15681360
  • SCSB-13486790
Owning Institutions
Harvard Library