Wisconsin Dairy Investment Credit

Agricultural and Food Policy, Livestock Production/Industries,

RP97-43 Tax Planning When Buying or Selling a Farm

If you\u27re like most farmers, one of your key goals is to maximize after-tax earnings. The more money left over after you\u27ve 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\u27s 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

RP97-43 Tax Planning When Buying or Selling a Farm

If you\u27re like most farmers, one of your key goals is to maximize after-tax earnings. The more money left over after you\u27ve 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\u27s 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

RP979-56 Long-Term Installment Land Contracts

The installment land contract is both an instrument of transfer and a method of financing sales of land. If properly drawn, it can have a number of advantages for both the buyer and seller. Both parties should contact their attorneys to be sure that the terms of the contract are clearly stated and understood. This research publication discusses how long-term installment land contracts are used in the agricultural community

Net Operating Losses

Weather, disease and variable prices for inputs and commodities cause farmer’s income to fluctuate from one year to the next. Farmers can minimize their income tax liability by managing the timing of their income and deductions to keep their taxable income level. In some cases, the leveling technique is not enough to avoid a spike in taxable income or a dip that causes taxable income to go below zero. The tax effect of the spikes can be minimized with income averaging rules. The tax effect of the dips below zero can be managed with the net operating loss (NOL) rules discussed in this fact sheet. The concept of the NOL rules is quite simple. Taxpayers are allowed to carry business losses from the loss year to offset taxable income in other tax years. The loss can be carried back and/or forward.https://digitalcommons.usu.edu/rural_tax/1021/thumbnail.jp

Evaluation of Striped Bass Stocks in Virginia: Monitoring and Tagging Studies, 2004-2008, 1 September 2005 - 31 August 2006

This report presents the results of striped bass (Morone saxatilis) tagging and monitoring activities in Virginia during the period 1 September 2005 through 31 August 2006. It includes an assessment of the biological characteristics of striped bass taken from the 2006 spring spawning run, estimates of annual survival and fishing mortality based on annual spring tagging, and the preliminary results of the fall 2005 study that documents the prevalence of mycobacterial infections of striped bass in Chesapeake Bay. The information contained in this report is required by the Atlantic States Marine Fisheries Commission and is used to implement a coordinated management plan for striped bass in Virginia, and along the eastern seaboard

Must Do @ VCU

Must Do @ VCU is a set of annual collegial activities that can be performed throughout the year, by faculty, staff and students. These VCU-centered activities are considered to be the things that give VCU its identity. The goal of Must Do @ VCU is to generate a sense of community and of belonging to the University. VCU is a relatively new University and its traditions are therefore not well-established. Must Do @ VCU aims to build on shared experiences as a method to establish VCU culture

A modified Oster-Murray-Harris mechanical model of morphogenesis

There are two main modeling paradigms for biological pattern formation in developmental biology: chemical prepattern models and cell aggregation models. This paper focuses on an example of a cell aggregation model, the mechanical model developed by Oster, Murray, and Harris [Development, 78 (1983), pp. 83--125]. We revisit the Oster--Murray--Harris model and find that, due to the infinitesimal displacement assumption made in the original version of this model, there is a restriction on the types of boundary conditions that can be prescribed. We derive a modified form of the model which relaxes the infinitesimal displacement assumption. We analyze the dynamics of this model using linear and multiscale nonlinear analysis and show that it has the same linear behavior as the original Oster--Murray--Harris model. Nonlinear analysis, however, predicts that the modified model will allow for a wider range of parameters where the solution evolves to a bounded steady state. The results from both analyses are verified through numerical simulations of the full nonlinear model in one and two dimensions. The increased range of boundary conditions that are well-posed, as well as a wider range of parameters that yield bounded steady states, renders the modified model more applicable to, and more robust for, comparisons with experiments

Evaluation of striped bass stocks in Virginia, monitoring and tagging studies, 1999-2003 Annual report, 1 September 1999 - 31 October 2000

To document continued compliance with Federal law, the Anadromous Fishes Program of the Virginia Institute of Marine Science (VIMS) has monitored the size and age composition, sex ratio and maturity schedules of the spawning striped bass stock in the Rappahannock River since December 1981 utilizing commercial pound nets and, since 1991, variable-mesh experimental gill nets. Spawning stock assessment was expanded to include the James River in 1994 utilizing 11 commercial fyke nets and variable-mesh experimental gill nets. The use of fyke nets was discontinued after 1997. In conjunction with the monitoring studies, tagging programs have been conducted in the James and Rappahannock rivers since 1987 . These studies were established to document the migration and relative contribution of these Chesapeake Bay stocks to the coastal population and to provide a means to estimate inter-year survival rates (S). With the reestablishment of fall recreational fisheries in 1993, the tagging studies were expanded to include the York River and western Chesapeake Bay to provide a direct estimation of the resultant fishing mortality (F). This document reports the results of our tagging and monitoring activities during the period 1 September 1999 through 31 October 2000. It includes an assessment of the biological characteristics of striped bass taken from the 2000 spring spawning run, estimates of annual survival based on annual spring tagging, and the results of the fall 1999 directed mortality study that is cooperative with the Maryland Department of Natural Resources. The information contained in this report is required by the Atlantic States Marine Fisheries Commission and is used to implement a coordinated management plan for striped bass in Virginia, and along the eastern seaboard