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Publication 595
2001 Tax Year
Tax Highlights for Commercial Fishermen
Table of Contents
For Use in Preparing 2001 Returns
Important Change for 2001
Important Reminder
Important Dates for 2002
Introduction
Topics and Useful Items
What Is Gross Income From Fishing?
Which Fishing Expenses Can You Deduct?
What Forms Must You File?
When Do Fishermen Pay Estimated Tax and File Tax Returns?
What Is the Capital Construction Fund?
How Do You Claim Fuel Tax Credits and Refunds?
Schedule C Example
How To Get Tax Help
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