For many years the IRS in Publication 225 (The Farmers Tax Guide) had indicated that farmers could not elect to defer crop insurance proceeds to the following year for revenue protection (RP) policies ...
Earlier this week, USDA released its estimate for the national average farm case price for corn in the 2025/26 marketing year to be $3.90. That update is down 30¢ from what USDA was saying just last ...