Show INCOME TAX FA FACTS CT 8 farmers rangers ner lier ders dairy nen lien truck gardeners vineyard and achard rc hard owner arid and other foo food d pro tickers must compute their net and ross incomes tor for 1921 tind and ascertain ili hether ether an income tax return or a ix or both are due all gans gains rollas and income derived front from the die ale or exchange of farm products ili hether ether produced on the farm or ur chased and resold must be in eded in ili gross income when a arnier exchanges his hia products lor for ro ceries clothing or ir other mer iner bandise han dise the fair market value of uch goods must be included received from the sale of farm land r rent received for the uso use thereof lust be included in determining income upon aich the tax is as assessed essed the farmr K may deduct from gross income il 11 necessary expenses incurred in he operation 0 of his farm deriu during the car 1921 these include cost of harvesting and market ig ag of his crops cost of feed arid and fer illier used amount spent in repairs 3 farm buildings otner olner than tile the welling and to fences and ry wages paid to farm hands handa are deductible ible but not feiges paid to a oni estic servant which Is a personal pel pense lse As an aid to farmers tar mera the bureau f internal revenue has prepared a pedal form roi recording ties ales of livestock produce and a summary which must bo be attached to is individual return of income and expenses an ali unmarried or widowed farmer r one living apart from ills wife lust his file an individual return tor for it if his net income 1021 was 1000 or more or it if ills his gross inome was or more it if marled and living with ills his wife on oil de ember 31 1921 a return must be led if his net income was 2000 or lore or it if his gross income was or more |