Extract: The organization of U.S. agriculture - farm numbers, size, and type of business organization - is apparently influenced by both Federal tax policy and

This review of taxation in agriculture in 35 OECD countries and emerging economies outlines the diversity of tax provisions affecting agriculture, provides an o

vate, operate, or manage a farm for profit, either as owner or tenant. A farm includes livestock, dairy, poultry, fish, fruit, and truck farms. It also includes