Table C1.  Comparison of Federal Income and Employment Taxes Under Current and
           Flat Tax Provisions for Representative Feed Grain Farms, 1996-2002.
____________________________________________________________________________________

                                            Moderate Debt            High Debt
                                        Current Tax  Flat Tax  Current Tax  Flat Tax


                                     --------------------($1,000)-------------------
____________________________________________________________________________________

IAG760
Federal Income Taxes ($1000)              0.84        0.02        0.42        0.02
Self-Employment Taxes                     3.00        3.90        2.43        3.90
Income & Self-Employment Taxes            3.84        3.93        2.85        3.93

IAG1500
Federal Income Taxes ($1000)             12.12        9.48       10.50        9.48
Self-Employment Taxes                     9.05        8.22        8.54        8.22
Income & Self-Employment Taxes           21.16       17.70       19.04       17.70

MOG1250
Federal Income Taxes ($1000)              4.38        1.61        2.80        1.61
Self-Employment Taxes                     4.98        5.76        3.99        5.76
Income & Self-Employment Taxes            9.36        7.37        6.79        7.37

MOG2400
Federal Income Taxes ($1000)             34.08       15.07       27.95       15.07
Self-Employment Taxes                    10.94        9.64        9.84        9.64
Income & Self-Employment Taxes           45.02       24.71       37.79       24.71

NEG800
Federal Income Taxes ($1000)              2.56        2.48        1.06        2.48
Self-Employment Taxes                     4.26        5.94        2.82        5.94
Income & Self-Employment Taxes            6.82        8.42        3.87        8.42

NEG1575
Federal Income Taxes ($1000)             22.85       12.10       14.99       12.10
Self-Employment Taxes                     9.39        8.63        7.55        8.63
Income & Self-Employment Taxes           32.24       20.73       22.54       20.73

TXNP1600
Federal Income Taxes ($1000)              1.79        1.13        0.91        1.13
Self-Employment Taxes                     3.44        4.46        2.53        4.46
Income & Self-Employment Taxes            5.23        5.58        3.44        5.58

TXNP4500
Federal Income Taxes ($1000)             24.40       17.40       19.04       17.40
Self-Employment Taxes                     9.34       10.39        8.21       10.39
Income & Self-Employment Taxes           33.74       27.78       27.25       27.78

SCG1500
Federal Income Taxes ($1000)              8.36        3.60        6.83        3.60
Self-Employment Taxes                     5.37        5.74        4.66        5.74
Income & Self-Employment Taxes           13.72        9.33       11.49        9.33

SCG3500
Federal Income Taxes ($1000)             56.26       23.46       44.09       23.46
Self-Employment Taxes                    12.29       10.74       10.59       10.74
Income & Self-Employment Taxes           68.55       34.20       54.68       34.20
____________________________________________________________________________________



Table C2.  Comparison of Federal Income and Employment Taxes Under Current and
           Flat Tax Provisions for Representative Wheat Farms, 1996-2002.
____________________________________________________________________________________

                                            Moderate Debt            High Debt
                                        Current Tax  Flat Tax  Current Tax  Flat Tax


                                     --------------------($1,000)-------------------
____________________________________________________________________________________

WAW1276
Federal Income Taxes ($1000)              1.63        1.94        0.93        1.94
Self-Employment Taxes                     2.30        3.93        1.45        3.93
Income & Self-Employment Taxes            3.93        5.88        2.37        5.88

WAW4250
Federal Income Taxes ($1000)             18.77       12.09       11.52       12.09
Self-Employment Taxes                     6.63        8.15        4.67        8.15
Income & Self-Employment Taxes           25.40       20.23       16.19       20.23

NDW1600
Federal Income Taxes ($1000)              1.92        0.13        1.54        0.13
Self-Employment Taxes                     2.38        4.11        2.07        4.11
Income & Self-Employment Taxes            4.30        4.24        3.61        4.24

NDW4000
Federal Income Taxes ($1000)             11.97        1.46        9.33        1.46
Self-Employment Taxes                     4.60        4.27        3.80        4.27
Income & Self-Employment Taxes           16.57        5.73       13.13        5.73

KSW1175
Federal Income Taxes ($1000)             -0.17        0.06       -0.01        0.06
Self-Employment Taxes                     0.82        2.59        0.51        2.59
Income & Self-Employment Taxes            0.65        2.65        0.50        2.65

KSW2800
Federal Income Taxes ($1000)              1.04        0.00        0.73        0.00
Self-Employment Taxes                     1.92        2.77        1.42        2.77
Income & Self-Employment Taxes            2.97        2.77        2.14        2.77

COW2500
Federal Income Taxes ($1000)              2.87        1.86        1.44        1.86
Self-Employment Taxes                     4.69        5.23        3.40        5.23
Income & Self-Employment Taxes            7.56        7.09        4.83        7.09

COW4000
Federal Income Taxes ($1000)              2.33        1.69        1.30        1.69
Self-Employment Taxes                     2.72        4.88        1.78        4.88
Income & Self-Employment Taxes            5.05        6.57        3.08        6.57
____________________________________________________________________________________



Table C3.  Comparison of Federal Income and Employment Taxes Under Current and
           Flat Tax Provisions for Representative Cotton Farms, 1996-2002.
____________________________________________________________________________________

                                            Moderate Debt            High Debt
                                        Current Tax  Flat Tax  Current Tax  Flat Tax


                                     --------------------($1,000)-------------------
____________________________________________________________________________________

TXSP1682
Federal Income Taxes ($1000)             11.54        6.16        9.81        6.16
Self-Employment Taxes                     7.32        7.16        6.67        7.16
Income & Self-Employment Taxes           18.86       13.32       16.48       13.32

TXSP3697
Federal Income Taxes ($1000)             41.72       20.40       37.62       20.40
Self-Employment Taxes                     9.58       10.09        9.02       10.09
Income & Self-Employment Taxes           51.29       30.49       46.64       30.49

TXRP1700
Federal Income Taxes ($1000)              7.40        3.32        6.75        3.32
Self-Employment Taxes                     5.32        5.67        5.13        5.67
Income & Self-Employment Taxes           12.72        8.99       11.87        8.99

TXRP2500
Federal Income Taxes ($1000)             12.43        6.60       11.17        6.60
Self-Employment Taxes                     5.97        6.27        5.69        6.27
Income & Self-Employment Taxes           18.40       12.87       16.86       12.87

TXBL1200
Federal Income Taxes ($1000)              8.72        6.25        7.15        6.25
Self-Employment Taxes                     6.46        7.32        5.89        7.32
Income & Self-Employment Taxes           15.18       13.57       13.04       13.57

TXCB1700
Federal Income Taxes ($1000)             16.46        8.78       14.66        8.78
Self-Employment Taxes                     6.41        7.15        6.06        7.15
Income & Self-Employment Taxes           22.86       15.93       20.72       15.93

CAC900
Federal Income Taxes ($1000)             13.49       15.14        8.46       15.14
Self-Employment Taxes                     6.30        8.10        4.71        8.10
Income & Self-Employment Taxes           19.79       23.24       13.17       23.24

MSC1635
Federal Income Taxes ($1000)              2.78        2.65        1.69        2.65
Self-Employment Taxes                     2.88        4.48        2.01        4.48
Income & Self-Employment Taxes            5.65        7.13        3.70        7.13

MSC3620
Federal Income Taxes ($1000)             16.12        2.80        9.52        2.80
Self-Employment Taxes                     5.33        4.71        3.94        4.71
Income & Self-Employment Taxes           21.46        7.51       13.45        7.51
____________________________________________________________________________________



Table C4.  Comparison of Federal Income and Employment Taxes Under Current and
           Flat Tax Provisions for Representative Rice Farms, 1996-2002.
____________________________________________________________________________________

                                            Moderate Debt            High Debt
                                        Current Tax  Flat Tax  Current Tax  Flat Tax


                                     --------------------($1,000)-------------------
____________________________________________________________________________________

CAR424
Federal Income Taxes ($1000)              2.66        1.91        1.42        1.91
Self-Employment Taxes                     4.35        4.75        3.21        4.75
Income & Self-Employment Taxes            7.02        6.66        4.63        6.66

CAR1300
Federal Income Taxes ($1000)              6.28        5.64        5.07        5.64
Self-Employment Taxes                     2.98        5.37        2.24        5.37
Income & Self-Employment Taxes            9.26       11.01        7.31       11.01

TXR2118
Federal Income Taxes ($1000)              7.67        7.61        5.83        7.61
Self-Employment Taxes                     7.42        8.46        6.50        8.46
Income & Self-Employment Taxes           15.09       16.07       12.33       16.07

TXR3750
Federal Income Taxes ($1000)              4.26        6.05        2.19        6.05
Self-Employment Taxes                     3.05        6.35        1.96        6.35
Income & Self-Employment Taxes            7.31       12.40        4.15       12.40

MOR1900
Federal Income Taxes ($1000)              5.64        1.78        3.67        1.78
Self-Employment Taxes                     5.29        4.59        4.14        4.59
Income & Self-Employment Taxes           10.93        6.37        7.81        6.37

MOR4000
Federal Income Taxes ($1000)             15.18        8.67        6.50        8.67
Self-Employment Taxes                     6.36        9.22        3.49        9.22
Income & Self-Employment Taxes           21.54       17.89        9.99       17.89

ARR1260
Federal Income Taxes ($1000)             -0.10        1.38       -0.19        1.38
Self-Employment Taxes                     1.47        4.18        0.53        4.18
Income & Self-Employment Taxes            1.37        5.55        0.35        5.55

LAR1100
Federal Income Taxes ($1000)              0.12        0.31       -0.02        0.31
Self-Employment Taxes                     1.66        2.31        1.27        2.31
Income & Self-Employment Taxes            1.77        2.62        1.25        2.62
____________________________________________________________________________________



Table C5.  Comparison of Federal Income and Employment Taxes Under Current and
           Flat Tax Provisions for Representative Dairy Farms, 1996-2002.
____________________________________________________________________________________

                                            Moderate Debt            High Debt
                                        Current Tax  Flat Tax  Current Tax  Flat Tax


                                     --------------------($1,000)-------------------
____________________________________________________________________________________

CAD2150
Federal Income Taxes ($1000)            683.45      335.47      608.04      335.47
Self-Employment Taxes                    56.52       59.15       52.28       59.15
Income & Self-Employment Taxes          739.97      394.62      660.32      394.62

NMD2000
Federal Income Taxes ($1000)             85.44       73.51       39.22       73.51
Self-Employment Taxes                    13.37       19.76        7.76       19.76
Income & Self-Employment Taxes           98.81       93.27       46.98       93.27

WAD175
Federal Income Taxes ($1000)             14.25       12.40        9.42       12.40
Self-Employment Taxes                     9.67       10.59        8.14       10.59
Income & Self-Employment Taxes           23.92       22.99       17.56       22.99

WAD850
Federal Income Taxes ($1000)             59.31       43.50       37.38       43.50
Self-Employment Taxes                    12.32       14.89        9.35       14.89
Income & Self-Employment Taxes           71.63       58.40       46.73       58.40

TXCD300
Federal Income Taxes ($1000)             -0.12        0.26       -0.14        0.26
Self-Employment Taxes                     0.22        3.23        0.44        3.23
Income & Self-Employment Taxes            0.10        3.49        0.31        3.49

TXCD720
Federal Income Taxes ($1000)            123.95       79.54       93.53       79.54
Self-Employment Taxes                    18.40       21.04       15.85       21.04
Income & Self-Employment Taxes          142.35      100.58      109.38      100.58

TXED200
Federal Income Taxes ($1000)             -0.02        0.00       -0.03        0.00
Self-Employment Taxes                     0.01        0.72        0.03        0.72
Income & Self-Employment Taxes           -0.01        0.72        0.00        0.72

TXED812
Federal Income Taxes ($1000)             36.22       28.67       18.97       28.67
Self-Employment Taxes                     8.67       11.88        5.50       11.88
Income & Self-Employment Taxes           44.89       40.55       24.47       40.55

WID55
Federal Income Taxes ($1000)              3.58        3.24        1.71        3.24
Self-Employment Taxes                     6.39        7.46        4.81        7.46
Income & Self-Employment Taxes            9.98       10.70        6.52       10.70

WID190
Federal Income Taxes ($1000)              9.88       11.10        5.31       11.10
Self-Employment Taxes                     7.86        9.38        5.74        9.38
Income & Self-Employment Taxes           17.74       20.48       11.04       20.48
____________________________________________________________________________________



Table C6.  Comparison of Federal Income and Employment Taxes Under Current and
           Flat Tax Provisions for Representative Dairy Farms, 1996-2002 (Continued).
____________________________________________________________________________________

                                            Moderate Debt            High Debt
                                        Current Tax  Flat Tax  Current Tax  Flat Tax


                                     --------------------($1,000)-------------------
____________________________________________________________________________________

NYWD600
Federal Income Taxes ($1000)             93.72       50.46       80.59       50.46
Self-Employment Taxes                    16.26       16.24       14.90       16.24
Income & Self-Employment Taxes          109.97       66.70       95.48       66.70

NYWD1000
Federal Income Taxes ($1000)            305.90      143.71      276.41      143.71
Self-Employment Taxes                    31.28       30.53       29.52       30.53
Income & Self-Employment Taxes          337.18      174.24      305.93      174.24

NYCD110
Federal Income Taxes ($1000)             -0.25        0.00       -0.14        0.00
Self-Employment Taxes                     0.31        2.18        0.20        2.18
Income & Self-Employment Taxes            0.06        2.18        0.06        2.18

NYCD225
Federal Income Taxes ($1000)              9.43        6.77        5.65        6.77
Self-Employment Taxes                     6.53        8.15        4.89        8.15
Income & Self-Employment Taxes           15.97       14.92       10.54       14.92

VTD70
Federal Income Taxes ($1000)             -0.09        1.26       -0.97        1.26
Self-Employment Taxes                     3.24        6.01        0.83        6.01
Income & Self-Employment Taxes            3.16        7.27       -0.14        7.27

VTD186
Federal Income Taxes ($1000)             -0.29        0.04       -0.03        0.04
Self-Employment Taxes                     0.41        3.02        0.04        3.02
Income & Self-Employment Taxes            0.12        3.06        0.00        3.06

GAD160
Federal Income Taxes ($1000)              8.14        8.59        4.38        8.59
Self-Employment Taxes                     7.85        9.52        5.92        9.52
Income & Self-Employment Taxes           16.00       18.11       10.30       18.11

GAD600
Federal Income Taxes ($1000)             76.44       49.19       58.76       49.19
Self-Employment Taxes                    15.46       16.33       13.67       16.33
Income & Self-Employment Taxes           91.90       65.52       72.43       65.52

MOD77
Federal Income Taxes ($1000)              6.52        5.06        4.12        5.06
Self-Employment Taxes                     8.18        7.86        6.81        7.86
Income & Self-Employment Taxes           14.70       12.92       10.93       12.92

MOD220
Federal Income Taxes ($1000)             24.19       16.79       15.32       16.79
Self-Employment Taxes                    11.27       11.38        9.36       11.38
Income & Self-Employment Taxes           35.46       28.18       24.68       28.18

FLD375
Federal Income Taxes ($1000)              4.21       10.90        0.34       10.90
Self-Employment Taxes                     5.19        9.40        2.41        9.40
Income & Self-Employment Taxes            9.40       20.30        2.75       20.30

FLD1500
Federal Income Taxes ($1000)            159.74      120.30      100.06      120.30
Self-Employment Taxes                    21.39       27.10       16.49       27.10
Income & Self-Employment Taxes          181.13      147.41      116.55      147.41
____________________________________________________________________________________



Table C7.  Comparison of Federal Income and Employment Taxes Under Current and
           Flat Tax Provisions for Representative Cattle Ranches, 1996-2002.
____________________________________________________________________________________

                                            Moderate Debt            High Debt
                                        Current Tax  Flat Tax  Current Tax  Flat Tax


                                     --------------------($1,000)-------------------
____________________________________________________________________________________

MTB400
Federal Income Taxes ($1000)              1.26        0.45        0.77        0.45
Self-Employment Taxes                     3.91        5.26        3.37        5.26
Income & Self-Employment Taxes            5.17        5.71        4.14        5.71

WYB300
Federal Income Taxes ($1000)             -0.75        0.00       -0.74        0.00
Self-Employment Taxes                     1.35        2.07        1.10        2.07
Income & Self-Employment Taxes            0.60        2.07        0.36        2.07

COB250
Federal Income Taxes ($1000)             -0.34        0.00       -0.93        0.00
Self-Employment Taxes                     2.27        2.87        1.41        2.87
Income & Self-Employment Taxes            1.93        2.87        0.48        2.87

STB400
Federal Income Taxes ($1000)             -0.65        0.00       -0.58        0.00
Self-Employment Taxes                     1.31        3.29        0.49        3.29
Income & Self-Employment Taxes            0.66        3.29       -0.09        3.29

MOSB150
Federal Income Taxes ($1000)             -0.51        0.00       -0.73        0.00
Self-Employment Taxes                     2.67        2.84        2.35        2.84
Income & Self-Employment Taxes            2.16        2.84        1.62        2.84

MONB150
Federal Income Taxes ($1000)             -0.34        0.64       -0.36        0.64
Self-Employment Taxes                     1.17        3.93        0.88        3.93
Income & Self-Employment Taxes            0.83        4.57        0.52        4.57
____________________________________________________________________________________



Table C8.  Comparison of Federal Income and Employment Taxes Under Current and
           Flat Tax Provisions for Representative Hog Farms, 1996-2002.
____________________________________________________________________________________

                                            Moderate Debt            High Debt
                                        Current Tax  Flat Tax  Current Tax  Flat Tax


                                     --------------------($1,000)-------------------
____________________________________________________________________________________

ILH200
Federal Income Taxes ($1000)             30.35       16.55       21.35       16.55
Self-Employment Taxes                    10.66        9.77        8.65        9.77
Income & Self-Employment Taxes           41.00       26.32       30.00       26.32

ILH450
Federal Income Taxes ($1000)             70.36       26.60       52.43       26.60
Self-Employment Taxes                    14.07       11.31       12.07       11.31
Income & Self-Employment Taxes           84.42       37.91       64.50       37.91

INH150
Federal Income Taxes ($1000)              4.87        3.54        2.12        3.54
Self-Employment Taxes                     5.05        4.73        3.23        4.73
Income & Self-Employment Taxes            9.92        8.27        5.35        8.27

INH600
Federal Income Taxes ($1000)             52.03       46.39       30.94       46.39
Self-Employment Taxes                    11.70       14.43        8.59       14.43
Income & Self-Employment Taxes           63.73       60.82       39.53       60.82

NCH350
Federal Income Taxes ($1000)              6.58       15.38        4.55       15.38
Self-Employment Taxes                     4.39        9.99        3.51        9.99
Income & Self-Employment Taxes           10.96       25.37        8.06       25.37

MOH75
Federal Income Taxes ($1000)              1.14        2.31       -0.12        2.31
Self-Employment Taxes                     4.21        6.69        2.73        6.69
Income & Self-Employment Taxes            5.35        9.00        2.60        9.00

MOH225
Federal Income Taxes ($1000)             10.58       10.87        5.65       10.87
Self-Employment Taxes                     7.50        9.43        5.37        9.43
Income & Self-Employment Taxes           18.08       20.29       11.02       20.29
____________________________________________________________________________________