Publisher's Synopsis
Excerpt from Farm Income Situation: April 1960; Fis-178
Reasonably satisfactory information is available for an assessment of the approximate magnitude and general significance of farm capital gains and losses. It is the purpose of this article, therefore, 1) to raise the basic question concerning farm capital gains and losses, and 2) to present estimates of the average amounts involved annually in the last 20 years.
Capital gains and losses are referred to here in their general economic sense of changes in capital values associated with price changes, not in any specific tax sense.
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