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  • Delayed Payment of Federal Estate Taxes
    Ray Massey and Gary L. Bredensteiner, University of Nebraska Cooperative Extension, 1993
    This publication details installment payment of estate taxes and the filing for an extension of time to pay taxes.
  • Delayed Payment of Federal Estate Taxes
    Ronald L. Plain and Stephen F. Matthews, University of Missouri-Columbia Extension, October 1993
    This guide will explain conditions under which you can delay payment of estate taxes. This guide is not intended to be a substitute for professional advice.
  • Determining Property Basis
    Ray Massey and Gary L. Bredensteiner, University of Nebraska Cooperative Extension, 1993
    This publication addresses how basis is initially determined by looking at each of the major ways of acquiring property. It will also briefly define adjusted basis.
  • Income Tax-Implications of the Sale of a Farm
    Frank E. Smith, Virginia Cooperative Extension, 1997
    The seller of an entire farm business is particularly vulnerable to income tax because there is a surge in taxable income when a farm is sold.
  • Maintaining Woodland Tax Records
    John P. Dwyer and William B. Kurtz, University of Missouri-Columbia Extension, October 1993
    It is necessary to maintain complete, documented records on woodlands,  to determine the cost of production and to establish a basis for casualty losses and taxes.
  • Rural Tax Education
    Ruby Ward, Extension Economist and Associate Professor Utah State University; Joseph A. Bennett, Senior Extension Associate Cornell University; Leon Geyer, Professor Virginia Polytechnic Institute and State University; Philip Harris, Agricultural Law Specialist University of Wisconsin-Madison; JC Hobbs, Assistant Extension Specialist Oklahoma State University; Guido van der Hoeven, Extension Specialist/Sr Lecturer North Carolina State University; Gary Hoff, Extension Specialist-Taxation University of Illinois; Dennis Kauppila, Regional Specialist: Farm Business Management University of Vermont; Keith Kightlinger, Extension Economist- Farm Financial Management University of Georgia; Warren Lee, Professor Emeritus The Ohio State University; Roger McEowen, Associate Professor Iowa State University; George Patrick, Professor and Extension Economist Purdue University; Jerry Pierce, KFBM Program Coordinator University of Kentucky; Glenn Rogers, Professor Emeritus University of Vermont; and Jeffrey Tranel, Agricultural & Business Mgmt Economist Colorado State University, October 2010.
    Rural Tax Education provides farmers and ranchers, other agricultural producers and Extension educators with a source for agriculturally related income and self-employment tax information that is both current and easy to understand.
  • Tax Consequences of Drought Sale of Livestock
    Mike L. Hardin, Oklahoma Cooperative Extension Service, August 1996
    If a farmer sells livestock because of a shortage of water, grazing, or other consequences of a drought, the payment of income tax on the taxable gain from the sale may be postponed.
  • Taxes for Agricultural Enterprises course from RightRiskTM
    Jeffrey E. Tranel, Colorado State University Cooperative Extension, John P. Hewlett, University of Wyoming Cooperative Extension, and Rodney Sharp, Colorado State University Cooperative Extension, Sept. 2006.

    A two-hour CD and internet-based course covering 1) Definition of a Farm, 2) The Importance of Records, 3) Farm Income, 4) Farm Expenses, and 5) Tax Management. Also included are a glossary, resource links for further research, and many other features.
  • Weather Related Sales of Livestock and Tax Implications
    Russell Tronstad, University of Arizona; C. Wilson Gray, University of Idaho; and Lee Meyer, University of Kentucky; 2002
    Special tax treatment is generally available to producers that are forced to sell animals due to weather related events like drought and flooding.


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