vate, operate, or manage a farm for profit, either as owner or tenant. A farm includes livestock, dairy, poultry, fish, fruit, and truck farms. It also includes

Recounts the forgotten early development of the federal income tax in the United States. Topics covered range from marriage, to capital losses, to withholding.

This review of taxation in agriculture in 35 OECD countries and emerging economies outlines the diversity of tax provisions affecting agriculture, provides an o