The purpose of this statement on Farm Bookkeeping and the Federal Income Tax is to help farmers understand some of the problems involved in making adequate summaries of the farm business for federal income-tax returns. This is not a set of directions for setting up a system of farm accounts, nor is it a complete set of instructions for filling out an income-tax blank.

February issue includes Appendix entitled Directory of United States Government periodicals and subscription publications; September issue includes List of depository libraries; June and December issues include semiannual index.