Overview of the industry. Discusses potential for unreported income from primary farm income and nonfarming sources.....
TABLE OF CONTENTS
- Using Certificates to Pay Off CCC Loans When
- Unreported Income of By-Products and
- Unreported Income 1-1
- Termination Program or Dairy Herd Buy-Out Program 5-8
- Secondary Sources of Income 2-1
- No IRC section 77 Election Has Been Made 5-4
- Market Gain Resulting From CCC Loans 5-2
- IRC section 77 Has Been Made 5-1
- Has Been Made 5-2
- Gross v. Net Proceeds 4-1
- Government Farm Programs Commodity
- Farm and Warehouse Storage 5-9
- Examining Farmer Income Records 3-1
- Effect on Income When No Election
- Effect on Income When Election Under
- Diversion and Set-Aside Payments 5-9
- Delivery Debentures 6-2
- Deficiency Payments 5-8
- Dairy Termination Program (Milk Production
- Crop Insurance and Disaster Payments 5-7
- Credit Corporation Loans (CCC Loans) 5-1
- Cooperatives Background 6-1
- Cooperative Expenses 6-5
- Conservation Reserve Program (CRP) 5-6
- Commodity Certificates 5-3
- Checks payable Jointly to Lien Holder and Farmer 6-5
- Certain Cost-Sharing Payments 5-5
- Base Capital Plan 6-3
- Audit Techniques for Cooperative Transactions 6-4
- An IRC section 77 Election Has Been Made 5-5
- ("PIK and Roll") 5-4
