Under current tax law, farms and farmers often enjoy tax benefits that are unavailable to other taxpayers. But what is a farm and who is a farmer? These are questions that have been addressed by a number of tax code provisions and regulations.

Under current tax law, farms and farmers often enjoy tax benefits that are unavailable to other taxpayers. But what is a farm and who is a farmer? These are questions that have been addressed by a number of tax code provisions and regulations.

A Power of Attorney is a document that appoints an agent (also called an attorney-in-fact) to make decisions for you if you are unable to make those decisions yourself because you are sick, injured or otherwise incapacitated.