But those results were lifted $600 million, or 17 cents a share, by a one-time reduction in taxes because an examination by the Internal Revenue Service reversed previously accrued tax liabilities.

However, she and Mr. Adams said they would not know how many of those acres would lose their farmland assessment, or what the accrued tax benefits would be to local governments, until after Oct. 31, when the Bureau of Forest Management would receive the management plans from landowners.