This apparently works for almond sales, I do not know about corn, beans, etc.  Our accountant told me that if almonds are exported and you go through all the right hoops, the income is taxed as capital gains.  I have to check more on this.

Taxes laws are strange sometimes, the same guy said that we could not start depreciating our almond drip irrigation system until we had a "significant" harvest.  That takes three years.