WREP0148 Federal Income Tax Management for Farmers and Ranchers. Gayle Willett, Larry Bond, and Norman Dalsted. Good tax planning is based on selecting a proper accounting period, the appropriate accounting method, and a good accounting system. This publication reviews selected income tax management principles and strategies relevant to the farmer and rancher, including fluctuating and stable income, capital gains, retirement funds, and other income and expenses. Supplemented with tables. Published October 1995. 24 pages. $1.50.