Income from coffee sales treated as business income with deemed taxable proportions and replanting cost allowance clarified. Income from sale of coffee grown and processed by the seller is computed as business income with prescribed deemed taxable proportions: sales of grown and cured coffee have a specified smaller deemed taxable portion, while sales of coffee grown, cured, roasted and ground (with or without mixing flavouring substances) have a larger deemed taxable portion. 'Curing' follows the Coffee Act meaning. An allowance for replacement planting cost in an area not abandoned is permitted, but amounts of excluded subsidies shall not be deducted when determining that cost.