Guidance for Special Types of Businesses
              Rules for Businesses in Certain Industries/Market Segment Specialization 
              Program Guides (MSSP)/Market Segment Understandings (MSU)
              Farming
              Gross Income From Farming 
              
Farming income includes what you receive from cultivating the soil
or raising or harvesting any agricultural commodities. It also includes income from the
operation of a livestock, dairy, poultry, bee, fish, fruit, or truck farm, or plantation,
ranch, nursery, orchard, or oyster bed. This includes income you receive in the form of
crop shares if you materially participate in production or management of production of the
crop.
Important References:
            Publication 
              225         
              Farmer's Tax Guide