Whether this 1231 treatment of unharvested crops will save Ken and Betty tax depends upon a number of factors. It should be noted that the capital gains tax treatment for unharvested crops and denial of any deduction for the production costs is the mandatory tax treatment of the unharvested crops for a farmland sale transaction falling within the qualifications mentioned earlier.8 Ken and Betty should consult their tax advisor to determine the tax impact of this rule before they sell the farm. Some of the questions the tax advisor should consider to determine the amount of added tax savings or cost from the application of the 1231 rule are: