Publication 225
Farmer's Tax Guide

For Use in Preparing 2001 Returns

Introduction

Important Changes for 2001

Important Changes for 2002

Important Reminders

Important Dates

2002 Calendar Year

Chapter 1 - Importance of Good Records

Chapter 2 - Filing Requirements and Return Forms

Chapter 3 - Accounting Periods and Methods

Chapter 4 - Farm Income

Chapter 5 - Farm Business Expenses

Chapter 6 - Soil and Water Conservation Expenses

Chapter 7 - Basis of Assets

Chapter 8 - Depreciation, Depletion, and Amortization

Chapter 9 - General Business Credit

Chapter 10 - Gains and Losses

Chapter 11 - Dispositions of Property Used in Farming

Chapter 12 - Installment Sales

Chapter 13 - Casualties, Thefts, and Condemnations

Chapter 14 - Alternative Minimum Tax

Chapter 15 - Self-Employment Tax

Chapter 16 - Employment Taxes

Chapter 17 - Retirement Plans

Chapter 18 - Excise Taxes

Chapter 19 - Your Rights as a Taxpayer

Chapter 20 - Sample Return

Chapter 21 - How To Get Tax Help