G81-562 Guidelines for Using Pipewick and Other Selective Applicators

The use of selective applicators is being rapidly adopted by farmers to supplement their weed control programs. A low-cost method of removing tall, escaped weeds from short stature crops, selective application is also environmentally appealing since the herbicide is applied only to the target weeds and thus only small amounts of herbicides are used. There are three basic types of applicators available: ropewicks, recirculating sprayers (RCS), and carpeted rollers. This NebGuide discusses each applicator and how it can be used on the farm.

RP96-11 The Farm Corporation: What It Is, How It Works, How It Is Taxed

A corporation is an artificial person that is created and operated according to state corporation statutes. It is a separate taxpayer subject to specific and detailed federal, state, and local tax laws. The advice and service of your lawyer are indispensable in organizing and operating a farm corporation. There are three basic forms of farm business organization, the sole proprietorship, the partnership, and the corporation. Variations of these forms have resulted in the limited partnership and the "tax option" corporation. These three basic forms are discussed in this research publication.

Determining Farm Custom Rates

As I write this, there is still snow in some ditches and fence rows, and many fields look like they are just about right for rice planting rather than corn or soybeans. Nonetheless, spring fever has hit and the field work will soon be going at full throttle. This raises a frequently asked question: “What are custom rates this year?” The Nebraska Custom Rate Survey is conducted every two years, and we are in the process of analyzing the data from our 2010 survey. We will publish those numbers as soon as possible. At this point we are working on the data for Part I, Spring and Summer Activities, and surveys are still coming in for Part II on Fall and Miscellaneous Operations. We thank all responders who helped out by completing surveys and sending us their information. We conduct a relatively extensive survey across the state, and as a result, it takes considerable time to get the data entered and analyzed by region.

RP97-43 Tax Planning When Buying or Selling a Farm

If you're like most farmers, one of your key goals is to maximize after-tax earnings. The more money left over after you've paid your farm bills land your taxes, the more you and your family will have to spend. You can increase thos enet earnings in sveral ways: by increasing production, by decreasing cost of supplies oer by finding a way to get more for your produce. But there's another way to increase your after-tax earnings. One that many farmers oculd afford to spen dmore time on: decreasing taxes. The key to avoiding unnecessary taxes is tax planning. This publication will help you do just that: plan for the future.

EC94-852 Cash Flow Planning Form

This extension circular covers the following areas of a cash flow planning form: Beginning Cash Balance, Operating Sales (crop and hay, market livestock, livestock product, custom work); Capital Sales (breeding livestock, machinery and equipment); Personal Income (wages, interest); Operating Expenses (car/truck, chemicals, conservation, custom hire, feed purchased, fertilizers and lime, freight and trucking, gasoline, fuel and oil, insurance, labor hired, rents and leases, repairs and maintenance, seeds and plants, storage, warehousing, supplies, taxes, utilities, veterinary, breeding fees and medicine, feeder livestock); Capital Purchases (breeding livestock, machinery and equipment, family living withdrawals, personal investments, income and social security, term loan payments); Net Cash Available (operating loan borrowings, operating loan payments); and Ending Operating Loan Balance. Along with the Cash Flow Planning Form is a Projected Income Statement Form which covers Projected Business Income (operating sales, breeding livestock, estimated cash income adjustments, estimated gross revenues, estimated value of production); Project Business Expenses (cash operating, esimated operating, prepaid and supplies, cash investment in growing crops, accounts payable); Projected Net Income Summary (estimated net income from operations, estimated net business income, estimated net income after taxes, estimated earned net worth change); and a Physical Inventory Flows Worksheet.

BADGERS (Taxidea taxus) AS OCCASIONAL PESTS IN AGRICULTURE

The badger (Taxidea taxus). because of its strong propensity for digging, is considered North America's fossorial carnivore, feeding mostly on ground squirrels, pocket gophers, and mice throughout much of the western and midwestern continent. Badger excavations, primarily in search of food, produce mounds and deep holes which can damage alfalfa and other crops and damage farm equipment and water systems. Depredations include poultry, waterfowl, and eggs. Overall, the badger is considered a relatively minor vertebrate pest. As a furbearer it is considered a renewable natural resource. Most local pest problems are currently reduced through leghold trapping and shooting. Habitat modification through continuous rodent control is effective and a long-lasting badger control method.

TESTS OF BIRD DAMAGE CONTROL MEASURES IN SUDAN, 1975

The Red-billed Quelea (Quelga quelaa), because of its widespread destruction of grain crops throughout its range in Africa, is one of the most studied and written about granivorous bird species. Less publicized are more local bird pests in Africa which may be equally Important. The Village Weaver, (Ploceus cucullatus), for example, is a pest in many countries, while some other Ploecids with limited destructive habits create local problems. Significant crop losses also occur where there are large populations of Golden Sparrows (Passer luteus), House Sparrows (Passer domesticus), Red Bishops (Euplectes oryx), Doves (Streptopelia spp.), Glossy Starlings (Lamprotornis chalybaeus), Parakeets (Psittacula spp.), and some waterfowl (Mackworth-Praed and Grant, 1952; Pans Manual No. 3, 1974; Park, 1974). Crop losses from local bird pests were reported in early February 1975 to the Sudan Plant Protection Bird Control Unit of the Ministry of Agriculture. A mechanized farm scheme in Khartoum North had large concentrations of Red Bishops roosting in maize and feeding on an early-maturing wheat variety (Mexicana). Small flocks of Golden Sparrows and House Sparrows also were present. Bird damage was clearly visible, especially at the corners and along the edges of the ripening wheatfields. Ground spraying with Queletox (60% a.1. Fenthion) on roosts of the Golden and House Sparrows was conducted along hedge rows of acacia (Acacia mellifera) located at the north end of the farm. Although the spray killed large numbers of roosting birds, damage con- tinued as the wheat matured. Pilot field trials were thus organized to test the effectiveness of other crop protection techniques. Because birds fed throughout many blocks of wheat which matured at different periods, it was felt that several different experiments could be conducted without Interfering with each other. The control techniques Included an acoustical repellent, a chemical repellent, a chemical frightening agent, and a trap. The experiments, conducted from February 7 through February 23, 1975, were not designed as an integrated control operation.

AN OVERVIEW OF DEPREDATING BIRD DAMAGE CONTROL IN CALIFORNIA

To many people, California is synonomous with Disneyland, freeways, Los Angeles smog, Yosemite, the California missions, or for you bird aficionados, the California Condor. But do you think about California when you eat strawberry shortcake? You should -- California leads the nation in strawberry production. How about artichokes? California produces over 98% of the artichokes raised in the United States. Dates? California produces over 99% of the dates in the United States. Yes, California is all of these, and it is much more. California may well be the most diverse state in the United States. Within its 100.2 million acres, California has the lowest place in the U.S. in Death Valley and one of the highest mountains with Mt. Whitney. Because California is such a diverse state and has a wide variety of micro- climates, it supports a uniquely diverse agriculture. Agriculture uses only about 36 million acres of its total 100.2 million acres, and most of the cash return from crops is produced on 8,6 million acres that are irrigated. California produces about 250 crops and livestock commodities (excluding nursery crops) and provides the U.S. with about 25% of its table foods. California leads the nation in the production of 46 commercial crops and livestock commodities; its farmers and ranchers marketed $8.6 billion of crop and livestock products in 1975, and the state’s harvested farm production in 1975 set a new record at 51.1 million tons. HISTORY OF BIRD PROBLEMS Records such as this are not achieved without some risk. Crops growing in Cali- fornia have always had competition from many types of vertebrate pests. The wide variety of crops grown in California and the varied climates and situations in which they are grown has resulted in many different species of birds damaging crops. Birds have compet- ed with man for his crops since the dawn of agriculture. McAtee (1932) cited examples of bird damage that occurred in a wide variety of crops in California during the early 1900s. During the 1920s, many requests for Information and relief from damage caused by a wide variety of birds, culminated in the assignment, in May 1929, of two biologists, S. E. Piper and Johnson Neff, of the former U.S. Bio- logical Survey, to initiate field studies in California. In cooperation with the Cali- fornia Department of Food and Agriculture and County Agricultural Commissioners, the study was to determine the problems and devise control procedures relative to bird depredations. Piper and Neff found such damage as Horned Larks pulling sprouting crops, House Finches disbudding deciduous fruit trees and devouring mature fruit. Blackbirds were a problem in the rice crop. Early controls were varied and, for the most part, lacked effectiveness. Flagging of fields was common to deter Horned Larks. Windmill devices were tried to frighten birds. Shooting to kill birds was common; scarecrows were.used. The six-year study brought forth the basis of most of the depredating bird control techniques still in use in California. At the end of the study, these two biologists compiled a book called “Procedure and Methods in Controlling Birds Injurious to Crops in California.” This was and still is the “Bible” for bird damage control techniques used in California. The thorough investigations conducted by these biologists resulted in techniques that have remained valid in California for over 40 years.

METHIOCARB, A CHEMICAL BIRD REPELLENT: A REVIEW OF ITS EFFECTIVENESS ON CROPS

Since 1964, when the effectiveness of methiocarb for preventing pheasants (Phasianus colchicus) from damaging sprouting corn was proven in South Dakota, an aggressive program has been carried out by personnel of the Denver Wildlife Research Center and many cooperators to develop methiocarb as a broad spectrum avian repellent. The successful use of methiocarb for preventing damage caused by several species of birds to sprouting corn in several states and to sprouting soybeans in South America is reviewed. Recent results obtained from spraying methiocarb on ripening rice in California, ripening sorghum in Colorado and Oklahoma, cherries in Michigan, and grapes in New Hampshire are summarized.