The widespread drought in 1988 and the dry conditions in some areas in 1989 have focused a great deal of attention on how income should be reported under the various drought provisions.
Harl, Neil E.
"Handling Income Under Drought Provisions,"
Agricultural Law Digest: Vol. 1
, Article 1.
Available at: https://lib.dr.iastate.edu/aglawdigest/vol1/iss5/1