(regs. specify that qualified settlement income received in connection with the Exxon Valdez civil action to be treated as qualified farm income to the extent of interest and punitive damages with compensatory damages potentially eligible to the extent determined under the normal rules of Sec. 1301; definition of fishing business provided; eligible taxpayers include individual sole proprietors engaged in farming or fishing, partner in a partnership engaged in farming or fishing, and shareholders of S corporations engaged in farming or fishing; taxpayer need not be engaged in farming or fishing in any of the base years; lessors of vessels engaged in fishing are eligible to make election if payments received under lease are based on share of catch in accordance with a written lease entered into before lessee begins significant fishing activities resulting in the catch).