Block · one region of the page, as the scanner read it. It may hold a whole story, part of one, several, or an advertisement; stitching blocks into articles is the next step. Text is supplied OCR.
Page 5 · column 2 of 9 · from the scan, no model involved

sale in excess of the number they would have sold If they had followed their usual business practice, they may elect to include the sales proceeds in their next year’s income, but only if the following conditions are met: 1) they use the cash method of accounting; 2) they can establish that under their usual business practices, the sale or exchange would not have occurred except for the drought conditions; and 3) the drought conditions have resulted in their area being designated as eligible for assistance by the Federal government. The counties of Augusta, Clarke, Culpeper, Fauquier, Fluvanna, Frederick, Greene, Louisa, Madison, Page, Prince William, Rappahannock, Rockingham, Shenandoah, Stafford, and Warren were designated eligible for Federal assistance by the Federal Disaster Assistance Administration Administrator. Taxpayers who have questions should contact
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