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.

This publication gives general information for the inexperienced gardener on what to grow, how to prepare and fertilize the soil, how and when to plant, how to care for the plants, and how to utilize the crop.