Publication 595 Tax Highlights for Commercial Fishermen For Use in Preparing 2001 Returns Introduction Important Change for 2001 Important Reminder Important Dates for 2002 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 Do You Claim Fuel Tax Credits and Refunds? Schedule C Example How To Get Tax Help