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Net Farm Income: Primary Explanations for the Difference Between IRS and USDA Figures

GGD/RCED-93-113 Published: Jun 03, 1993. Publicly Released: Jul 28, 1993.
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Highlights

Pursuant to a congressional request, GAO reviewed the differences between the net farm income figures reported by the Internal Revenue Service (IRS) and the Department of Agriculture (USDA).

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Agriculture and Food
Agricultural industryAgricultural productionAssetsCommodity salesDepreciationEconomic analysisFinancial managementIncome statisticsIncome taxesTax violationsLivestock