Excerpt from the report Preface: Federal income and business taxes represent a significant part of the costs of marketing domestic farm food products. In 1960, such taxes accounted for about 5 percent of the food marketing bill. Taxes also affect business decisions of marketing firms and thus influence the structure of commodity markets. The U. S. Department of Agriculture initiated this study to answer questions concerning the nature and magnitude of taxes paid by firms engaged in food marketing and the relationship of taxes to size of marketing firms.