Publication 225 |
2000 Tax Year |
Introduction
You may receive income from many sources. You must report the
income on your tax return, unless it is excluded by law. Where you
report the income depends on its source.
This chapter discusses farm income you report on Schedule F. For
information on where to report other income, see the instructions for
Form 1040.
Accounting method.
The rules discussed in this chapter assume you use the cash method
of accounting. Under the cash method, you generally include an item of
income in gross income when you receive it. See Cash Method
in chapter 3.
If you use an accrual method of accounting, you may have to make
changes to the rules in this chapter. See Accrual Method in
chapter 3.
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