Education Commons^™

Ec96-1770 Windbreaks For Snow Management, James R. Brandle, H. Doak Nickerson

University of Nebraska-Lincoln Extension: Historical Materials

In areas of high winds and blowing snow, windbreaks can reduce the amount of effort spent on snow management. They can be designed to spread snow across a large area or to confine it to a relatively small storage area. The design of your windbreak will depend on your objective. Field windbreaks designed to distribute snow evenly across a field should be tall and porous. In contrast, windbreaks designed to capture snow and control drifting should have multiple rows with high density. There is no one set design, number of rows, or width of planting that is ideal for every …

Rp96-11 The Farm Corporation: What It Is, How It Works, How It Is Taxed, Neil E. Harl

University of Nebraska-Lincoln Extension: Historical Materials

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.

Ec96-764 Teaching Farm & Ranch Safety: Multi-Disciplinary Activities For Elementary Students

University of Nebraska-Lincoln Extension: Historical Materials

You've heard the stories. Perhaps you've even experienced one first-hand. Each year in the United States, about 300 kids are killed in agricultural accidents, and at least 5,000 more are seriously injured. Education is a valuable tool in reducing these frightening numbers.

This Teacher's Guide is targeted toward elementary students (Grades 4-6), and contains background information to help you implement the accompanying student activities. If you do not have an agricultural background, some of this information will be new to you. Even if you live or have grown up on a farm or ranch, you may learn something new from …

Ec96-823 1996 Nebraska Farm Custom Rates - Part I, H. Douglas Jose, William L. Miller

University of Nebraska-Lincoln Extension: Historical Materials

Every two years a survey of custom operations is conducted to determine the current rates charged for specific machinery operations, The survey is divided into two parts: spring and summer operations, including planting and small grain harvest; and fall operations, including fall crop harvest. This report describes the spring and summer operations only. Part II of this publication includes the information about fall operations.

G96-1301 Income Tax Issues Related To Scaling Down Or Liquidating A Beef-Cow Operation, Gary Bredensteiner

University of Nebraska-Lincoln Extension: Historical Materials

This NebGuide discusses the tax implications of reducing or shutting down a beef-cow operation.

Downsizing cattle numbers is occurring through herd reductions and complete liquidations. Whether partial or complete, liquidations have income tax implications. Those implications vary depending on the timing of liquidation, origin of the animals liquidated, nature of the liquidation, and organizational structure of the business. This publication considers the tax situation of the sole proprietor beef cattle business owner who uses cash accounting for tax purposes.

While the information contained in this document is thought to be accurate, it should not be used as a substitute for …

Nf96-288 Using Life Insurance In Farm And Ranch Estate Planning, Paul H. Gessaman

University of Nebraska-Lincoln Extension: Historical Materials

This NebFact contains information on using life insurance in estate planning.

Nf96-236 Nebraska Inheritance And Estate Taxes, J. David Aiken

University of Nebraska-Lincoln Extension: Historical Materials

This NebFact discusses intestate succession. It is one in a series of NebFacts providing information on farm and ranch estate planning.