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.

Environmental and Farm Management Factors Associated with Tuberculosis on Cattle Farms in Northeastern Michigan

Objective—To identify major environmental and farm management factors associated with the occurrence of tuberculosis (TB) on cattle farms in northeastern Michigan. Design—Case-control study. Sample Population—17 cattle farms with infected cattle and 51 control farms. Procedure—Each case farm (laboratory confirmed diagnosis of Mycobacterium bovis infection) was matched with 2 to 4 control farms (negative whole-herd test results within previous 12 months) on the basis of type of farm (dairy or beef) and location. Cattle farm data were collected from in-person interviews and mailed questionnaires. Wildlife TB data were gathered through state wildlife surveillance. Environmental data were gathered from a satellite image-based geographic information system. Multivariable conditional logistic regression for matched analysis was performed. Results—Major factors associated with increased farm risk of TB were higher TB prevalence among wild deer and cattle farms in the area, herd size, and ponds or creeks in cattle housing areas. Factors associated with reduced farm risk of TB were greater amounts of natural open lands in the surrounding area and reducing deer access to cattle housing areas by housing cattle in barns, barnyards, or feedlots and use of electrified wire or barbed wire for livestock fencing. Conclusions and Clinical Relevance—Results suggest that certain environmental and management factors may be associated with risk of TB on cattle farms.

EC34-48 Farm Sheep Facts

The farm flock and the fattening of western feeder lambs are the only methods of sheep production of importance in Nebraska. The farm flock is not a major enterprise on Nebraska farms. It serves as a side line on farms having a well-drained place which sheep may call their own. This 1934 extension circular contains information on: Nebraska Sheep-industry facts; market, ewe, ram, and lamb facts; shearing and wool facts; two parasites and one pest; grading and marketing wool; and scouring and carding wool for home use.

RB31-258 The Contribution fo Nebraska Farm Women to Family Income Through Poultry and Dairy Products

This investigation was made in 1929-1930 for the purpose of studying the activities of Nebraska farm women in the raising of poultry and in the care of dairy products, to discover whether or not such activities resulted in a contribution to the family income. With this in view, a group of women were asked to keep records for one year (from April 1, 1929 to March 31, 1930) of the value and amount of dairy and poultry products sold or used, of all expense incurred in production, and of the time spent both by the homemaker herself and by all other members of the household, in the production and sale of dairy and poultry products. When this study was outlined it was intended to cover only actual cash addition to the family income. This, however, did not prove to be feasible, as a considerable portion of the contribution to the family income was in the form of dairy and poultry products used at home.

RB30-245 Water Supply and Sewage Disposal Systems for Farm Homes

When the well "goes dry" or when the windmill or pump breaks down, every one in the household immediately appreciates the value fo plenty of water. In other words, "You never miss the water until the well runs dry." Fortunately, in most sections of this state, plenty of pure water may be obtained by sinking wells of moderate depth, yet surprisingly few farm homes are supplied with running water in the kitchen even though the barn yards are equipped with hydrants and tanks. It is the purpose of this bulletin to present a number of water supply and sewage disposal systems which have been used in Nebraska and surrounding states and which add greatly to the comfort and convenience of the farm home.

2006 Michigan Dairy Farm Business Analysis Summary

This report summarizes the financial and production records of 139 dairy farms from throughout Michigan in 2006. To be included, the farms must have produced at least 50 percent of gross cash farm income from milk and dairy animal sales. The records came from Michigan State University’s TelFarm project and the Farm Credit Service system in Michigan. The values were pooled into averages for reporting purposes. The farms are larger than would be the average of all dairy farms in Michigan. While considerable variation in the data exists, average values are reported in the summary tables and discussion that follows.

Book Review of Raising Less Corn, More Hell: The Case for the Independent Farm and Against Industrial Food by George Pyle

Raising Less Corn, More Hell may sound like a rallying cry for the nation's heartland farmers, but this well-written series of essays by George Pyle is meant for those who eat corn. Or rather, for those of us who eat the livestock fed on corn in confined animal feeding operations, then wash down those meals with drinks high in high-fructose corn syrups. Pyle, an editorial writer from Kansas now living in Utah, brings his journalist's skills to bear on what our industrial food system has brought us. It's not appetizing as he makes his case against a corporate-controlled system that doesn't have to be this way.

Provisioning Strategies of Antarctic Fur Seals and Chinstrap Penguins Produce Different Responses to Distribution of Common Prey and Habitat

Central-place foragers that must return to a breeding site to deliver food to offspring are faced with trade-offs between prey patch quality and distance from the colony. Among colonial animals, pinnipeds and seabirds may have different provisioning strategies, due to differences in their ability to travel and store energy. We compared the foraging areas of lactating Antarctic fur seals and chinstrap penguins breeding at Seal Island, Antarctica, to investigate whether they responded differently to the distribution of their prey (Antarctic krill and myctophid fish) and spatial heterogeneity in their habitat. Dense krill concentrations occurred in the shelf region near the colony. However, only brooding penguins, which are expected to be time-minimizers because they must return frequently with whole food for their chicks, foraged mainly in this proximal shelf region. Lactating fur seals and incubating penguins, which can make longer trips to increase energy gain per trip, and so are expected to be energy-maximizers, foraged in the more distant (>20 km from the island) slope and oceanic regions. The shelf region was characterized by more abundant, but lower-energy-content immature krill, whereas the slope and oceanic regions had less abundant but higher-energy-content gravid krill, as well as high-energy-content myctophids. Furthermore, krill in the shelf region undertook diurnal vertical migration, whereas those in the slope and oceanic regions stayed near the surface throughout the day, which may enhance the capture rate for visual predators. Therefore, we sug- gest that the energy-maximizers foraged in distant, but potentially more profitable feeding regions, while the time-minimizers foraged in closer, but potentially less profitable regions. Thus, time and energy constraints derived from different provisioning strategies may result in sympatric colonial predator species using different foraging areas, and as a result, some central-place foragers use sub- optimal foraging habitats, in terms of the quality or quantity of available prey.

Master Conservationist Presentations - 2001

We begin the 2001 Master Conservationist program with honorees in production agriculture from District A which includes the Panhandle of Nebraska. I would like to ask Leon and Cheryl Burkhart-Kriesel (Kresel) of Gurley who are unable to be present. They operated the family farm in partnership with Fred and Viola Kriesel until 1984 when Leon and Cheryl become sole owners/operators. The Kriesels produce certified wheat, millet, oats, and barley seed on 3200 dryland acres that are owned, rented, or contracted. Since 1984, 45,000 feet of terraces have been installed. Their holistic conservation plan also includes over 57,000 feet of windbreaks of mixed evergreen and broadleaf trees and shrubs. This mixture of plant species is unique in the Panhandle. They built an earthen dam with 11 acre-feet of permanent storage and 70.5 acre-feet of detention storage. Results include reduced soil erosion by wind and water, and increased productivity and wildlife populations. Local and international groups tour the farm. Congratulations to the Kriesels.

Epizootiologic Survey of Mycobacterium Bovis in Wildlife and Farm Environments in Northern Michigan

Bovine tuberculosis (bovine TB), caused by Mycobacterium bovis, has reemerged in northern Michigan, USA, with detections in white-tailed deer (Odocoileus virginianus) in 1994 and in cattle in 1998. Since then, significant efforts have been directed toward reducing deer densities in the area in the hopes of reducing the bovine TB prevalence rate in deer and eliminating spillover of the disease into cattle. Despite the success of the efforts to reduce deer densities, additional cattle herds have become infected. Other mammals can be infected with M. bovis, and some carnivores and omnivores had been found to be infected with the disease in northern Michigan, USA. We conducted a multiyear surveillance effort to detect bovine TB in wild species of mammals in the Michigan, USA, outbreak area. From 2002 to 2004, tissue samples from 1,031 individual animals of 32 species were collected, processed, and cultured for M. bovis. Only 10 (1.0%) were culture-positive for M. bovis (five raccoons [Procyon lotor], four opossums [Didelphis virginiana], and one grey fox [Urocyon cinereoargenteus]). We also found two raccoons and four opossums to be positive for Mycobacterium avium. We collected 503 environmental samples from cattle farms recently identified as bovine TB positive; none yielded positive M. bovis culture results. Finally, we used infrared cameras to document wildlife use of four barns in the area. Many avian and mammalian species of wildlife were observed, with raccoons being the most commonly observed species. This surveillance study identified no new wildlife species that should be considered significant reservoirs of bovine TB in the outbreak area in northern Michigan, USA. However, the relatively high, apparent bovine TB prevalence rates in some carnivorous and omnivorous species, their relatively long life spans, and their frequent use of barns, suggests that removal of raccoons, opossums, foxes, and coyotes (Canis latrans) should be considered when a newly infected farm is depopulated of cattle.

Farm Bureau Legislative Conference

Thank you for asking me to be here with you today. It's always a pleasure. I'm really pleased to talk about my requested topic, which deals with my vision for IANR. Believe me, my vision for the future of Nebraska agriculture and my vision for the future of the Institute of Agriculture and Natural Resources are intertwined, and very bright! That doesn't make me an oracle, of course, but it does make me enthusiastic about my topic!

RP97-75 Fixed and Flexible Cash Rental Arrangements for Your Farm

The kind of rental arrangements for cropland vary widely in each locality and from one geographic area to another. What is desirable for one particular landlord/tenant relationship is not acceptable for others. The purpose of this publication is to help tenants and landlords develop fair cash-rent arrangements and assist them in making sound decisions based on a fair evaluation of resources. The first section addresses whether a fixed cash-rent lease arrangement should be used. Part II discusses how to develop a fair fixed cash rental rate, while Part III provides information on setting rent for other cropland, pasture, and buildings. Part IV outlines the advantages and disadvantages of flexible cash-leasing arrangements. Part V discusses the importance of developing a written lease agreement. A sample lease form also is included.

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.

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.