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accrual basis accrual methods acquired buildings capital item cash and accrual cash basis Collector of Internal Collector's office column Credit for dependents crops depreciable item Depreciation allowances determine profit difference paid earned income credit Enter on line entered in Schedule Example Expenses for Taxable farm business Farm Expenses Farm Inventory farm products farm profit farmer Federal income tax file a return gain or loss Gross Income tax INCOME AND DEDUCTIONS income tax returns Indiana County Indianapolis Instruction Internal Revenue Service INVENTORY FOR INCOME Inventory value Quan item 23 ITEMS 12 line 19 line 28 machinery March 15 normal tax Note Number original farm personal exemption personal share profit or loss Purdue University Raisen recovered remaining cost rent reported as income reported in item Sale of livestock sale or exchange Schedule F single person specimen form Surtax taxable income taxpayer tity Inventory value truck Victory Tax