Journal Issue:
Agricultural Law Digest: Volume 15, Issue 11

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Cases, Regulations, and Statutes
( 2004-05-21) Achenbach, Robert ; Iowa State University Digital Repository
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Inconsistency in Handling Farm Income: The IRS Response
( 2004-05-21) Harl, Neil ; McEowen, Roger ; Iowa State University Digital Repository

In an article in the May 16, 2003, issue of Agricultural Law Digest,1 which was published in the May 12, 2003, issue of Tax Notes,2 an inconsistency in information reporting for one type of government farm program payments was discussed. That inconsistency involved information reporting by the Farm Service Agency of USDA to the Internal Revenue Service and to the taxpayer for benefits received under the federal farm program for “program commodities.”3

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