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Start-Up Costs: Correct Reporting By Farmers For Income Tax Purposes, Guido Van Der Hoeven

Rural Tax Education

Income tax rules apply to expenses that are incurred and paid before a business exists. These expenses are referred to as “start-up expenditures” or “start-up costs.” The IRS provides guidance relative to the deductibility of these start-up costs for any individual or entity beginning a new business, such as a farm. These rules apply regardless of the nature of the business or the organizational structure ultimately used in operating the new business. A challenge for the beginning business owner is to identify the “start date” of the business. Expenses incurred prior to the start date are generally considered start-up expenses, …

Great Depression In Arkansas Lesson Plan

Lesson plans

This unit explores the effects of the Great Depression in Arkansas through the use of primary and secondary sources. A choice of activities allows teachers to adapt this lesson for various types of students.

This lesson plan was produced for 8^th grade, 9^th grade, 10^th grade, 11^th grade, and 12^th grade students, but may be altered by teachers to fit other grade levels.