Curriculum and Instruction Commons^™

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.

Ncr96-235 Feeding Ewes, Leon F. Bush, James Thompson

University of Nebraska-Lincoln Extension: Historical Materials

Proper feeding and year-roundmanagement of ewes are essential toprofitable sheep production. Feed forthe ewes can be 60 to 80% of the totalproduction costs of the sheepenterprise. Either excessive orinadequate nutrition is expensive. Toavoid these costly extremes you mustknow something of the nutritiverequirements of the ewe throughout theyear. That knowledge may make thedifference between profit and loss inyour operation.

G96-1279 Drinking Water: Nitrate-Nitrogen (Revised November 1998), Paul J. Jasa, Sharon Skipton, David L. Varner, Delynn Hay

University of Nebraska-Lincoln Extension: Historical Materials

This NebGuide discusses practices recommended to manage nitrate-nitrogen in a domestic water supply. Many Nebraskans have questions about the impact of nitrate in their drinking water. Water quality monitoring shows that nitrate is present in groundwater throughout much of Nebraska and that concentrations are increasing in some areas. Nitrogen is essential for all living things as it is an essential component of protein. Nitrogen exists in the environment in many forms and changes forms as it moves through the nitrogen cycle. However, excessive concentrations of nitrate-nitrogen in drinking water can be hazardous to health, especially for infants and pregnant women.

Nf96-276 Setting Up Your Own Business: Records And Bookkeeping (Revised April 2005), Cheryl A. Burkhart-Kriesel, Paul H. Gessaman

University of Nebraska-Lincoln Extension: Historical Materials

A business record system is an important but often unappreciated part of your business management system. Whether you are moving toward a business start-up or have a business that's been operating for months or years, a good record system and disciplined bookkeeping are required for business success.

Your records system and bookkeeping activities are intended to provide a constant flow of information about the state of your business. This NebFact discusses the ins and outs of starting up your records and bookkeeping system.

G96-1287 Design Of A Spring-Loaded Gate Latch For Swine Breeding Facilities, Donald G. Levis, Charlie Gilmore, Gerald R. Bodman

University of Nebraska-Lincoln Extension: Historical Materials

This publication offers plans and discussion of the spring-loaded gate latch used in swine breeding facilities. Swine breeding facilities function more smoothly when gates have latches that can be worked easily and quickly. A gate latch should be designed so the latch can be released (or fastened) and the gate opened (or closed) with a continuous motion using only one hand. The illustrated gate latch design has worked well in a swine breeding facility. The latch design allows a gate in the partition between two breeding pens to swing into either breeding pen.

G96-1281 Spring Freeze Probabilities, Steven J. Meyer, Allen L. Dutcher

University of Nebraska-Lincoln Extension: Historical Materials

Spring freeze probabilities, based on 45 years of data, are examined for 48 locations in Nebraska. The effect of spring freezes on Nebraska's main crops is also discussed.

The potential of a late spring freeze is of great concern to farmers, gardeners, nurserymen, and other plant growers. A climatological analysis of spring freeze events across Nebraska can provide a measure of the risk involved with planting at a certain time of spring.

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 …

Nf96-256 Setting Up Your Own Business: The C Corporation, Paul H. Gesssaman

University of Nebraska-Lincoln Extension: Historical Materials

This NebGuide discusses the C Corporation and its advantages, limitations, and tax implications.

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.

Nf96-263s Cómo Formar Consorcios Para La Compra De Seguros En Nebraska, Mary Ellen Rider, John Rink, Angela Parato

University of Nebraska-Lincoln Extension: Historical Materials

Los consorcios para comprar seguros permiten a los individuos la compra de seguros de salud a precios razonables.

Nf96-284 Setting Up Your Own Business: Have You Thought About...?, Carol Thayer

University of Nebraska-Lincoln Extension: Historical Materials

This NebFact has information on advantages and disadvantages to setting up your own business.

Nf96-249 Nitrogen Application Practices In Nebraska, William Miller, Ray Supalla, Benedict Juliano

University of Nebraska-Lincoln Extension: Historical Materials

This NebFact discusses nitrogen application among Nebraska farmers.

Nf96-271 Setting Up Your Own Business: Balancing Business And Personal Life, Carol Thayer

University of Nebraska-Lincoln Extension: Historical Materials

This NebFact has information on how starting a business affects your life.

Ec96-450 Let's Preserve: Meat, Poultry, Fish And Seafood, Julie A. Albrecht, Dennis E. Burson

University of Nebraska-Lincoln Extension: Historical Materials

Canning meat, poultry and seafood is one way to preserve food for the future. This publication provides accurate, up-to-date methods for safe canning of meat, poultry and seafood.

For general directions on how to can, refer to “Let’s Preserve: Canning Basics” EC90-434.

G96-1306 Feeding Dairy Cows To Reduce Nitrogen, Phosphorus, And Potassium Excretion Into The Environment, Rick J. Grant

University of Nebraska-Lincoln Extension: Historical Materials

This NebGuide discusses feeding strategies to optimize dairy cow performance while minimizing negative environmental impacts.

Reducing N, P and K Excretion--The Challenge

Increasingly, our society demands livestock production systems that not only produce economic, high-quality food products, but also minimize negative environmental impacts. Feeding management has improved continuously and helps explain increases in milk production averages. The future challenge for dairy producers and nutritionists will be to properly formulate rations for high production levels while simultaneously minimizing the environmental impact of excessive N, P and K excretion in the urine and manure. A realistic approach will be to keep formulation …

G96-1276 Creep Feeding Growing Horses, Kathleen P. Anderson, Pete G. Gibbs

University of Nebraska-Lincoln Extension: Historical Materials

This NebGuide discusses the benefits and implications of creep feeding horses during the growing period of development.

Creep feeding, providing a place where foals can eat without interference from the mare and other horses, should be used if foals are to grow at optimum rates. Creep feeders are used to provide a nutritionally balanced, digestible concentrate to young nursing foals before weaning. The practice of creep feeding serves to supply nutrients beyond what a foal receives from mare's milk. And, creep feeding minimizes foals' intake of broodmare feed which often lacks the concentrated amounts of protein and minerals relative to …

G96-1277 Pine Moths, Mark O. Harrell, Frederick P. Baxendale, J. Ackland Jones

University of Nebraska-Lincoln Extension: Historical Materials

Pine moths can seriously damage pine trees. This NebGuide helps you recognize damage and symptoms, identify the pest, and choose a control.

Pine moths are serious pests of pines in Nebraska. Larvae (caterpillars) damage trees by tunneling just beneath the bark of the trunk and branches (Figure 1), most commonly on the trunk just below a branch. The tunnels they make can girdle the trunk or branches or physically weaken them so they are easily broken by wind or snow (Figure 2). Heavily infested trees are often deformed and are sometimes killed.

G96-1280 Drinking Water: Iron And Manganese, David L. Varner, Sharon Skipton, Delynn Hay, Paul J. Jasa

University of Nebraska-Lincoln Extension: Historical Materials

This NebGuide discusses recommended practices to manage iron and manganese in a domestic water supply. Iron and manganese are non-hazardous elements that can be a nuisance in a water supply. Iron and manganese are chemically similar and cause similar problems. Iron is the most frequent of the two contaminants in water supplies; manganese is typically found in iron-bearing water.

Nf96-301 Gray Leaf Spot In Corn, David S. Wysong

University of Nebraska-Lincoln Extension: Historical Materials

This NebFact has information on ways to manage gray leaf spot in Corn.

Nf96-260 Farmers' Use Of Crop Consultants In Nebraska, William Miller, Ray Supalla, Benedict Juliano

University of Nebraska-Lincoln Extension: Historical Materials

This NebFact reports crop consulting survey taken in Nebraska during the 1994 crop year.

Nf96-307 Managing The Russian Wheat Aphid With Resistant Wheat Varieties, John Thomas, Gary Hein, David D. Baltensperger, Lenis Alton Nelson, Scott Haley

University of Nebraska-Lincoln Extension: Historical Materials

This NebFact has information on using resistant wheat varieties to control Russian wheat aphids.

Nf96-266 Lightning Safety, Steven J. Meyer, Robert D. Grisso

University of Nebraska-Lincoln Extension: Historical Materials

Lightning is the most frequent weather threat to personal safety during the thunderstorm season. This NebFact has information you should know about.

G96-1302 Managing Varroa In The Midwest, Marion D. Ellis, Frederick P. Baxendale

University of Nebraska-Lincoln Extension: Historical Materials

There are important regional differences in varroa population dynamics and control. This NebGuide offers recommendations on varroa management for beekeepers in the Midwest.

Varroa management has become an essential aspect of successful beekeeping since the mite was first discovered in the United States in 1987. Unlike most parasites which coexist with their host, varroa eventually destroy honey bee colonies of European descent. A good understanding of this important bee parasite is essential for successful beekeeping.

Ec96-779 Lagoons For Management Of Livestock Manure, Gerald R. Bodman

University of Nebraska-Lincoln Extension: Historical Materials

A lagoon is a specifically designed manure storage facility. A properly designed lagoon also functions as a treatment system. Manure in any storage facility undergoes some biological decomposition. However, any decomposition of organic matter which occurs in a conventional storage is coincidental and not part of the design procedure or considerations.

The proper design of a lagoon gives special consideration to biological decomposition of organic matter. In fact, the design is intended to promote or enhance the breakdown of organic matter.

This publication discusses the types of lagoons. It covers the design, construction, and guidelines of maintaining a lagoon.

Nf96-278 Setting Up Your Own Business: Financing Your Business (Revised April 2005), Cheryl A. Burkhart-Kriesel, Paul H. Gessaman

University of Nebraska-Lincoln Extension: Historical Materials

Financing the start-up, development, and growth of your business may be one of the most important challenges you'll face in setting up your own business. Many potential business owners do not have personal funds in the amount needed. And, regardless of how good your business idea or product is, those who could lend you the needed funds may be unwilling to do so.

This NebFacts identifies and describes the primary sources of financing and their use in funding your business.

Nf96-294 Tenants In Common Ownership As An Estate Planning Tool, Paul H. Gessaman

University of Nebraska-Lincoln Extension: Historical Materials

Tenants in common is a way of sharing ownership of property among two or more persons in which each tenant holds an undivided interest in the property, and the tenants may own interests of differing sizes.

Nf96-292 A Will As An Estate Planning Tool, Paul H. Gessaman

University of Nebraska-Lincoln Extension: Historical Materials

What will happen to your estate when you die? This NebFact contains information on wills.

G96-1282 Drinking Water: Man-Made Chemicals, Paul J. Jasa, David L. Varner, Sharon Skipton, Delynn Hay

University of Nebraska-Lincoln Extension: Historical Materials

This NebGuide discusses recommended practices to manage man-made chemicals in a domestic water supply. Many Nebraskans are concerned about the effects some of the man-made chemicals that have become part of everyday life may have on their water supply. As the name implies, these chemicals do not exist in nature but were made by man. With proper storage and use of these chemicals and with proper well construction, the risks to groundwater from the chemicals are low and the benefits are many. In some areas of the state, however, industrial solvents, manufacturing chemicals, ammunition wastes, pesticides and grain fumigants have …

Nf96-311 Parent-Child Power Struggles: How To Handle Them, Herbert G. Lingren

University of Nebraska-Lincoln Extension: Historical Materials

This NebFact contains advice on dealing with power struggles with your children.

G96-1298 Milk Urea Nitrogen Testing, Rick J. Grant, Dennis Drudik, Jeffrey F. Keown

University of Nebraska-Lincoln Extension: Historical Materials

This NebGuide explains how to properly test for MUN and interpret the results.

Milk urea nitrogen (MUN) analyses can be used as a signal, or "red flag", to point out potential problems in your feeding program. In particular, high MUN values reflect excessive dietary crude protein or low rumen degradable nonfiber carbohydrates (NFC). The NFC fraction, usually composed of starch and other sugars, can be low when insufficient grain is fed, or grain is improperly processed. Appropriate MUN testing over a period of several months to fine tune a feeding management program can result in:

1. precisely meeting nutritional requirements, …