vate, operate, or manage a farm for profit, either as owner or tenant. A farm includes livestock, dairy, poultry, fish, fruit, and truck farms. It also includes plantations, ranches, ranges, and orchards and groves. This publication explains how the federal tax laws apply to farming. Use this publication as a guide to figure your taxes and complete your farm tax return. If you need more information on a subject, get the specific IRS tax publication covering that subject. We refer to many of these free publications throughout this publication. See chapter 16 for information on ordering these publications. The explanations and examples in this publication reflect the Internal Revenue Service's interpretation of tax laws enacted by Congress, Treasury regulations, and court decisions. However, the information given does not cover every situation and is not intended to replace the law or change its meaning. This publication covers subjects on which a court may have rendered a decision more favorable to taxpayers than the interpretation by the IRS. Until these differing interpretations are resolved by higher court decisions, or in some other way, this publication will continue to present the interpretation by the IRS.

Contains extensive coverage of the tax issues faced by all types of contractors, including large and small contractors, homebuilders, and other specialty trades, provides you with the clear, concise guidance you need to expertly address your tax issues.

A comprehensive overview of edible landscapes complete with more than 300 full-color photos and illustrations Designing Urban Agriculture is about the intersection of ecology, design, and community. Showcasing projects and designers from around the world who are forging new paths to the sustainable city through urban agriculture landscapes, it creates a dialogue on the ways to invite food back into the city and pave a path to healthier communities and environments. This full-color guide begins with a foundation of ecological principles and the idea that the food shed is part of a city's urban systems network. It outlines a design process based on systems thinking and developed for a lifecycle or regenerative-based approach. It also presents strategies, tools, and guidelines that enable informed decisions on planning, designing, budgeting, constructing, maintaining, marketing, and increasing the sustainability of this re-invented cityscape. Case studies demonstrate the environmental, economic, and social value of these landscapes and reveal paths to a greener and healthier urban environment. This unique and indispensable guide: Details how to plan, design, fund, construct, and leverage the sustainability aspects of the edible landscape typology Covers over a dozen typologies including community gardens, urban farms, edible estates, green roofs and vertical walls, edible school yards, seed to table, food landscapes within parks, plazas, streetscapes and green infrastructure systems and more Explains how to design regenerative edible landscapes that benefit both community and ecology and explores the connections between food, policy, and planning that promote viable food shed systems for more resilient communities Examines the integration of management, maintenance, and operations issues Reveals how to create a business model enterprise that addresses a lifecycle approach