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Full-Text Articles in Agriculture

Ec98-767 Farm*A*Syst Nebraska’S System For Assessing Water Contamination Fact Sheet 4: Improving Pesticide Storage And Handling, Robert Grisso, Delynn Hay, Paul J. Jasa, Richard K. Koelsch, Sharon Skipton, Wayne Woldt Jan 1998

Ec98-767 Farm*A*Syst Nebraska’S System For Assessing Water Contamination Fact Sheet 4: Improving Pesticide Storage And Handling, Robert Grisso, Delynn Hay, Paul J. Jasa, Richard K. Koelsch, Sharon Skipton, Wayne Woldt

University of Nebraska-Lincoln Extension: Historical Materials

We’ll look at five areas of pesticide management on your farm: 1. pesticide storage practices 2. mixing and loading practices 3. spill cleanup 4. container disposal practices 5. other management practices When handling pesticides, wear proper protective clothing and equipment at all times. See the pesticide label for details.


Ec98-790 Farm*A*Syst Nebraska’S System For Assessing Water Contamination Worksheet 14: Crop Nutrient Application Management, Robert Grisso, Delynn Hay, Paul J. Jasa, Richard K. Koelsch, Sharon Skipton, Wayne Woldt Jan 1998

Ec98-790 Farm*A*Syst Nebraska’S System For Assessing Water Contamination Worksheet 14: Crop Nutrient Application Management, Robert Grisso, Delynn Hay, Paul J. Jasa, Richard K. Koelsch, Sharon Skipton, Wayne Woldt

University of Nebraska-Lincoln Extension: Historical Materials

Why should I be concerned? Most Nebraska farmers apply some source of plant nutrients to help improve their crop production each year. Nutrients come from applied chemical fertilizers, manure or sewage sludge, and soil organic matter or legumes. When nutrients move off site or leach out of the root zone, they can pose a threat to the environment and the water we drink.


Ec98-789 Farm*A*Syst Nebraska’S System For Assessing Water Contamination Fact Sheet 14: Improving Crop Nutrient Application Management, Robert Grisso, Delynn Hay, Paul J. Jasa, Richard K. Koelsch, Sharon Skipton, Wayne Woldt Jan 1998

Ec98-789 Farm*A*Syst Nebraska’S System For Assessing Water Contamination Fact Sheet 14: Improving Crop Nutrient Application Management, Robert Grisso, Delynn Hay, Paul J. Jasa, Richard K. Koelsch, Sharon Skipton, Wayne Woldt

University of Nebraska-Lincoln Extension: Historical Materials

Economics, energy and the environment are three primary reasons to be concerned about nutrient management, especially nitrogen (N) management. Nitrogen ranks high on a list of sixteen nutrients needed for the health of most plants, but unfortunately it also ranks high as a contaminant of Nebraska’s surface and groundwater. Most other nutrients occur naturally in the soil. Besides nitrogen, phosphorus and potassium are the nutrients most often added to Nebraska soils.


Ec98-795 Farm*A*Syst Nebraska’S System For Assessing Water Contamination Fact Sheet 17: Improving Stormwater Management At Residential Sites, Robert Grisso, Delynn Hay, Paul J. Jasa, Richard K. Koelsch, Sharon Skipton, Wayne Woldt Jan 1998

Ec98-795 Farm*A*Syst Nebraska’S System For Assessing Water Contamination Fact Sheet 17: Improving Stormwater Management At Residential Sites, Robert Grisso, Delynn Hay, Paul J. Jasa, Richard K. Koelsch, Sharon Skipton, Wayne Woldt

University of Nebraska-Lincoln Extension: Historical Materials

Stormwater is water from irrigation, rain or melting snow that does not soak into the ground. It flows from rooftops, over paved areas and bare soil, and across sloped lawns. As it flows, this runoff can collect and transport soil, pet waste, livestock manure, salt, pesticides, fertilizer, oil and grease, leaves, litter and other potential pollutants. A heavy rainstorm isn’t needed to send pollutants rushing toward streams, wetlands and lakes. A garden hose alone can supply enough water.


Ec98-883 Crop And Livestock Prices For Nebraska Producers, Allen C. Wellman Jan 1998

Ec98-883 Crop And Livestock Prices For Nebraska Producers, Allen C. Wellman

University of Nebraska-Lincoln Extension: Historical Materials

This report contains historical price data for the major crops and livestock classes produced in Nebraska. Prices received by producers are reported for 1960-1997 or for the period listed in each table heading.

The data was compiled from Nebraska Agricultural Statistics, Nebraska Agricultural Statistics Service and Agricultural Prices, USDA; Livestock, Meat and Wool Market News, Livestock and Grain Market News, Agricultural Marketing Service, USDA; and from Agricultural Statistics Board, National Agricultural Statistics Service, USDA.


G98-1777 Windbreak Renovation, James R. Brandle, Jon Wilson, Craig Stange, Mike Kuhns Jan 1998

G98-1777 Windbreak Renovation, James R. Brandle, Jon Wilson, Craig Stange, Mike Kuhns

University of Nebraska-Lincoln Extension: Historical Materials

Windbreaks are an integral part of many farms and ranches and provide critical protection for farmsteads, livestock and crops. Unfortunately, many windbreaks planted in the 1930s and 1940s are losing their effectiveness due to age, poor health or neglect. In some cases, the windbreak no longer has the necessary density to provide winter protection. In other cases, overcrowding may have reduced the health and vigor of the windbreak, or the windbreak may have been invaded by aggressive sod-forming grasses such as smooth brome, reducing tree growth. Whatever the reason, many older windbreaks need renovation.


G98-1370 Abandonment Planning For Earthen Manure Storages, Holding Ponds And Anaerobic Lagoons, Richard K. Koelsch Jan 1998

G98-1370 Abandonment Planning For Earthen Manure Storages, Holding Ponds And Anaerobic Lagoons, Richard K. Koelsch

University of Nebraska-Lincoln Extension: Historical Materials

The purpose of this NebGuide is to define some critical issues to be addressed by an abandonment plan of an earthen manure storage, anaerobic lagoon or runoff holding pond.

A Nebraska construction permit for a Livestock Waste Control Facility (LWCF) requires a written plan defining possible abandonment procedures in the event the operation (and associated LWCF) is discontinued. The plan must be approved by the Nebraska Department of Environmental Quality (NDEQ) prior to permit issuance.


Ec98-751 Farm*A*Syst Nebraska’S System For Assessing Water Contamination Risk Fact Sheet 9: Improving Livestock Manure Storage, Robert Grisso, Delynn Hay, Paul J. Jasa, Richard K. Koelsch, Sharon Skipton, Wayne Woldt Jan 1998

Ec98-751 Farm*A*Syst Nebraska’S System For Assessing Water Contamination Risk Fact Sheet 9: Improving Livestock Manure Storage, Robert Grisso, Delynn Hay, Paul J. Jasa, Richard K. Koelsch, Sharon Skipton, Wayne Woldt

University of Nebraska-Lincoln Extension: Historical Materials

Manure storage is an important manure management option for livestock producers. Stored manure can be applied to the soil when nutrient uptake by crops can be maximized and weather related losses minimized. Preplant applications of manure incorporated into the soil ensures maximum crop nutrient value, while reducing risks of water contamination.


Ec98-763 Farm*A*Syst Nebraska’S System For Assessing Water Contamination Worksheet 6: Petroleum Product Storage, Robert Grisso, Delynn Hay, Paul J. Jasa, Richard K. Koelsch, Sharon Skipton, Wayne Woldt Jan 1998

Ec98-763 Farm*A*Syst Nebraska’S System For Assessing Water Contamination Worksheet 6: Petroleum Product Storage, Robert Grisso, Delynn Hay, Paul J. Jasa, Richard K. Koelsch, Sharon Skipton, Wayne Woldt

University of Nebraska-Lincoln Extension: Historical Materials

Why should I be concerned? Aboveground and underground storage of liquid petroleum products such as motor fuel and heating fuel presents a threat to public health and the environment. Nearly one out of every four underground storage tanks in the United States may now be leaking, according to the U.S. Environmental Protection Agency. If an underground petroleum tank is more than 20 years old, especially if it’s not protected against corrosion, the potential for leaking increases dramatically. Newer tanks and piping can leak, too, especially if they were improperly installed.


Ec98-772 Farm*A*Syst Nebraska’S System For Assessing Water Contamination Worksheet 8: Household Wastewater Treatment, Robert Grisso, Delynn Hay, Paul J. Jasa, Richard K. Koelsch, Sharon Skipton, Wayne Woldt Jan 1998

Ec98-772 Farm*A*Syst Nebraska’S System For Assessing Water Contamination Worksheet 8: Household Wastewater Treatment, Robert Grisso, Delynn Hay, Paul J. Jasa, Richard K. Koelsch, Sharon Skipton, Wayne Woldt

University of Nebraska-Lincoln Extension: Historical Materials

Why should I be concerned? Virtually all farms and rural housing use a septic system or similar on-site wastewater treatment system. While these systems are generally economical and safe, household wastewater can contain contaminants that degrade water quality for uses such as drinking, pet and stock watering, food preparation, and cleaning. Potential contaminants in household wastewater include disease-causing bacteria, infectious viruses, household chemicals, and excess nutrients, such as nitrate.


Ec98-769 Farm*A*Syst Nebraska’S System For Assessing Water Contamination Fact Sheet 5: Improving Fertilizer Storage And Handling, Robert Grisso, Delynn Hay, Paul J. Jasa, Richard K. Koelsch, Sharon Skipton, Wayne Woldt Jan 1998

Ec98-769 Farm*A*Syst Nebraska’S System For Assessing Water Contamination Fact Sheet 5: Improving Fertilizer Storage And Handling, Robert Grisso, Delynn Hay, Paul J. Jasa, Richard K. Koelsch, Sharon Skipton, Wayne Woldt

University of Nebraska-Lincoln Extension: Historical Materials

Fertilizer storage practices If stored safely in a secure location, fertilizers pose little danger to groundwater. Common sense suggests keeping fertilizer dry and out of the way of activities that might rip open a bag or allow rain to enter a bulk container.


Ec98-768 Farm*A*Syst Nebraska’S System For Assessing Water Contamination Worksheet 4: Pesticide Storage And Handling, Robert Grisso, Delynn Hay, Paul J. Jasa, Richard K. Koelsch, Sharon Skipton, Wayne Woldt Jan 1998

Ec98-768 Farm*A*Syst Nebraska’S System For Assessing Water Contamination Worksheet 4: Pesticide Storage And Handling, Robert Grisso, Delynn Hay, Paul J. Jasa, Richard K. Koelsch, Sharon Skipton, Wayne Woldt

University of Nebraska-Lincoln Extension: Historical Materials

Why should I be concerned? Pesticides are showing up where they’re not wanted — in our drinking water. If pesticides are not handled and stored correctly around the farm, they can seep through the ground after a leak or spill, or enter a well directly during mixing and loading. Pesticides play an important role in agriculture. They have increased farm production and enabled farmers to manage more acres with less labor.


Ec98-793 Farm*A*Syst Nebraska’S System For Assessing Water Contamination Worksheet 16: Crop Pesticide Application Management, Robert Grisso, Delynn Hay, Paul J. Jasa, Richard K. Koelsch, Sharon Skipton, Wayne Woldt Jan 1998

Ec98-793 Farm*A*Syst Nebraska’S System For Assessing Water Contamination Worksheet 16: Crop Pesticide Application Management, Robert Grisso, Delynn Hay, Paul J. Jasa, Richard K. Koelsch, Sharon Skipton, Wayne Woldt

University of Nebraska-Lincoln Extension: Historical Materials

Why should I be concerned? Pesticides are important agricultural production tools that provide many benefits. Pesticides have been developed and used because human beings compete with insects, weeds, diseases and rodents for food, fiber and habitation. Proper management of these pests requires a responsible, systematic approach, which Integrated Pest Management (IPM) provides.


Ec98-791 Farm*A*Syst Nebraska’S System For Assessing Water Contamination Worksheet 15: Irrigation Wellhead Protection, Robert Grisso, Delynn Hay, Paul J. Jasa, Richard K. Koelsch, Sharon Skipton, Wayne Woldt Jan 1998

Ec98-791 Farm*A*Syst Nebraska’S System For Assessing Water Contamination Worksheet 15: Irrigation Wellhead Protection, Robert Grisso, Delynn Hay, Paul J. Jasa, Richard K. Koelsch, Sharon Skipton, Wayne Woldt

University of Nebraska-Lincoln Extension: Historical Materials

Why should I be concerned? Nebraska’s 80,000+ irrigation wells can provide a direct conduit for contaminants to reach groundwater supplies unless properly located, constructed, and protected. Groundwater is the source of drinking water for essentially all of Nebraska’s rural residents and most residents of our towns and cities. It is critical that every effort be made to protect groundwater quality. Irrigation wells can be constructed and maintained to assure that groundwater quality is protected. Improperly constructed or maintained wells can allow bacteria, pesticides, fertilizers, oil products, or other pollutants to contaminate groundwater.


Ec98-1875 Alfalfa Disease Management, John E. Watkins Jan 1998

Ec98-1875 Alfalfa Disease Management, John E. Watkins

University of Nebraska-Lincoln Extension: Historical Materials

Alfalfa is the most important forage crop in Nebraska. it is wisely adapted, energy efficient and produces the most protein yield per acre. It is used widely for local livestock feed and its importance as a cash crop is growing rapidly. With good management, Nebraska producers can attain good alfalfa yields and high quality in either irrigated or dryland production systems.

In Nebraska the diseases that most affect forage yields, forage quality and stand persistence are crown and root rots, phytophthora root rot, anthracnose, spring black stem, summer black stem and common leaf spot. Each will be discussed briefly in …


Ec98-796 Farm*A*Syst Nebraska’S System For Assessing Water Contamination Worksheet 17: Stormwater Management At Residential Sites, Robert Grisso, Delynn Hay, Paul J. Jasa, Richard K. Koelsch, Sharon Skipton, Wayne Woldt Jan 1998

Ec98-796 Farm*A*Syst Nebraska’S System For Assessing Water Contamination Worksheet 17: Stormwater Management At Residential Sites, Robert Grisso, Delynn Hay, Paul J. Jasa, Richard K. Koelsch, Sharon Skipton, Wayne Woldt

University of Nebraska-Lincoln Extension: Historical Materials

Stormwater is water from irrigation, rain or melting snow that does not soak into the ground. It flows from rooftops, over paved areas and bare soil, and across sloped lawns. As it flows, this runoff can collect and transport soil, pet waste, livestock manure, salt, pesticides, fertilizer, oil and grease, leaves, litter and other potential pollutants. A heavy rainstorm isn’t needed to send pollutants rushing toward streams, wetlands and lakes. A garden hose alone can supply enough water.


Ec98-749 Farm*A*Syst Nebraska’S System For Assessing Water Contamination Risk Fact Sheet 12: Improving Silage Storage, Robert Grisso, Delynn Hay, Paul J. Jasa, Richard K. Koelsch, Sharon Skipton, Wayne Woldt Jan 1998

Ec98-749 Farm*A*Syst Nebraska’S System For Assessing Water Contamination Risk Fact Sheet 12: Improving Silage Storage, Robert Grisso, Delynn Hay, Paul J. Jasa, Richard K. Koelsch, Sharon Skipton, Wayne Woldt

University of Nebraska-Lincoln Extension: Historical Materials

Silage is an important feed for livestock-based agriculture. When properly harvested and stored, silage poses little or no pollution threat, but improper handling can lead to a significant flow of silage juices (or leachate) from the silo. Leachate is an organic liquid that results from pressure in the silo or from extra water entering the silo. It is usually a problem only when silage is fresh, or just after storage. This loss of leachate represents a loss of nutrient value from the silage.


Ec98-756 Farm*A*Syst Nebraska’S System For Assessing Water Contamination Risk Worksheet 13: Milking Center Effluent Treatment, Robert Grisso, Delynn Hay, Paul J. Jasa, Richard K. Koelsch, Sharon Skipton, Wayne Woldt Jan 1998

Ec98-756 Farm*A*Syst Nebraska’S System For Assessing Water Contamination Risk Worksheet 13: Milking Center Effluent Treatment, Robert Grisso, Delynn Hay, Paul J. Jasa, Richard K. Koelsch, Sharon Skipton, Wayne Woldt

University of Nebraska-Lincoln Extension: Historical Materials

Why should I be concerned? Milking center effluent is usually considered a dairy sanitation problem. If not properly managed, however, the effluent can contaminate both groundwater and surface water.


Ec98-755 Farm*A*Syst Nebraska’S System For Assessing Water Contamination Risk Fact Sheet 13: Improving Milking Center Effluent Treatment, Robert Grisso, Delynn Hay, Paul J. Jasa, Richard K. Koelsch, Sharon Skipton, Wayne Woldt Jan 1998

Ec98-755 Farm*A*Syst Nebraska’S System For Assessing Water Contamination Risk Fact Sheet 13: Improving Milking Center Effluent Treatment, Robert Grisso, Delynn Hay, Paul J. Jasa, Richard K. Koelsch, Sharon Skipton, Wayne Woldt

University of Nebraska-Lincoln Extension: Historical Materials

Effluent from the dairy milking center, including discharges from the milking parlor (manure, feed solids, hoof dirt) and milkhouse (bulk tank and pipeline rinse water and detergent used in cleaning), is commonly disposed of in a variety of ways. Milking center effluent offers several unique challenges due to the presence of: 1. Large volumes of contaminated water which can overwhelm soil absorption systems. 2. Milk solids and fats and manure solids which plug many systems. 3. Cleaning sanitizers which reduce bacterial breakdown of solids. When these systems fail, effluent will become a risk to surface and groundwater quality.


Ec98-765 Farm*A*Syst Nebraska’S System For Assessing Water Contamination Fact Sheet 3: Improving Drinking Water Well Condition, Robert Grisso, Delynn Hay, Paul J. Jasa, Richard K. Koelsch, Sharon Skipton, Wayne Woldt Jan 1998

Ec98-765 Farm*A*Syst Nebraska’S System For Assessing Water Contamination Fact Sheet 3: Improving Drinking Water Well Condition, Robert Grisso, Delynn Hay, Paul J. Jasa, Richard K. Koelsch, Sharon Skipton, Wayne Woldt

University of Nebraska-Lincoln Extension: Historical Materials

Groundwater protection is an important aspect of farm, ranch and rural homesite management today. Nearly all rural families rely on groundwater for their drinking water. Safeguarding the drinking water depends on where the well is placed on the site, how the well was constructed, how the well is maintained, the siting of new wells, and managing wells no longer in use.


Ec98-761 Farm*A*Syst Nebraska’S System For Assessing Water Contamination Worksheet 10: Livestock Yards Management, Robert Grisso, Delynn Hay, Paul J. Jasa, Richard K. Koelsch, Sharon Skipton, Wayne Woldt Jan 1998

Ec98-761 Farm*A*Syst Nebraska’S System For Assessing Water Contamination Worksheet 10: Livestock Yards Management, Robert Grisso, Delynn Hay, Paul J. Jasa, Richard K. Koelsch, Sharon Skipton, Wayne Woldt

University of Nebraska-Lincoln Extension: Historical Materials

Why should I be concerned? Livestock yards, such as barnyards, holding areas and feedlots, are areas of concentrated livestock wastes and a potential source of nutrient, solids, and bacteria contamination of surface and groundwater. Yards that are abandoned permanently or are inactive temporarily also represent a potential risk.


Ec98-770 Farm*A*Syst Nebraska’S System For Assessing Water Contamination Worksheet 5: Fertilizer Storage And Handling, Robert Grisso, Delynn Hay, Paul J. Jasa, Richard K. Koelsch, Sharon Skipton, Wayne Woldt Jan 1998

Ec98-770 Farm*A*Syst Nebraska’S System For Assessing Water Contamination Worksheet 5: Fertilizer Storage And Handling, Robert Grisso, Delynn Hay, Paul J. Jasa, Richard K. Koelsch, Sharon Skipton, Wayne Woldt

University of Nebraska-Lincoln Extension: Historical Materials

Why should I be concerned? Fertilizers play a vital role in agriculture. Over the years, fertilizers have increased farm production dramatically. Commercial fertilizer is, however, a major source of nitrate. Your drinking water is least likely to be contaminated if you follow appropriate management procedures or dispose of wastes off the farm site. However, proper offsite disposal practices are essential to avoid risking contamination that could affect the water supplies and health of others.


G97-1334 Estimating Manure Nutrients From Livestock And Poultry, Richard K. Koelsch, Charles A. Shapiro Jan 1997

G97-1334 Estimating Manure Nutrients From Livestock And Poultry, Richard K. Koelsch, Charles A. Shapiro

University of Nebraska-Lincoln Extension: Historical Materials

This NebGuide discusses a procedure for estimating the quantity of nutrients in livestock manure. When managed properly, nutrients in livestock manure can be a valuable resource. When managed improperly, however, these same nutrients become a potential environmental pollutant. Accurate crediting of manure nutrients within a total crop nutrient program is fundamental to utilizing manure as a resource. This NebGuide will help producers estimate the total manure nutrients (N, P and K) produced by their livestock and show how to adjust for losses for various storage and handling situations.


Ec97-781 Livestock Systems Environmental Assessment, Richard K. Koelsch Jan 1997

Ec97-781 Livestock Systems Environmental Assessment, Richard K. Koelsch

University of Nebraska-Lincoln Extension: Historical Materials

The goal of this assessment package is to help a livestock producer confidentially evaluate their stewardship of water and air resources. Protecting both the groundwater that supplies your drinking water and the surface waters that provide recreational opportunities is in the interests of every livestock producer. The worksheets will assist you in estimating the quantity of nutrients in the manure from your livestock; guide you through a step-by-step evaluation of your livestock system for possible impacts on water and air quality; and help you identify your operation's enviornmental strengths and weaknesses.


G97-1335 Determining Crop Available Nutrients From Manure, Richard K. Koelsch, Charles A. Shapiro Jan 1997

G97-1335 Determining Crop Available Nutrients From Manure, Richard K. Koelsch, Charles A. Shapiro

University of Nebraska-Lincoln Extension: Historical Materials

This NebGuide discusses the availability and utilization of manure nutrients for field crop production. When managed correctly, nutrients in livestock manure can be a valuable resource. When managed improperly, however, these same nutrients represent a potential environmental pollutant. Accurate crediting of manure nutrients within a total crop nutrient program is fundamental to utilizing manure as a resource. This NebGuide illustrates how to estimate the crop available manure nutrients (Part c, Figure 1) and calculate an agronomically based manure application rate.


Ec96-779 Lagoons For Management Of Livestock Manure, Gerald R. Bodman Jan 1996

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.


G96-1293 Feedlot Abandonment Recommended Procedures, Richard K. Koelsch, Gerald R. Bodman Jan 1996

G96-1293 Feedlot Abandonment Recommended Procedures, Richard K. Koelsch, Gerald R. Bodman

University of Nebraska-Lincoln Extension: Historical Materials

An abandoned animal feeding facility is a significant threat to the environment. Procedures to minimize the risk are discussed.

Feedlot abandonment occurs for various reasons, including economic and social changes, environmental concerns, consolidation for more cost effective management and operation, and modification of personal goals. Whether a feedlot is abandoned for a short time until some crisis passes, or permanently, steps are necessary to minimize the risk of environmental degradation.

Under both scenarios, an abandoned feedlot poses an immediate threat to surface and groundwater quality. The unused facility is also a potential nuisance and source of health problems for humans …


Nf96-267 Hog Cash Contracts, Allen C. Wellman Jan 1996

Nf96-267 Hog Cash Contracts, Allen C. Wellman

Agricultural Research Division: News and Annual Reports

This NebFact has information on the traditional provisions of a fixed price forward cash contract for a seller of livestock.


Ec96-764 Teaching Farm & Ranch Safety: Multi-Disciplinary Activities For Elementary Students Jan 1996

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 …


G96-1301 Income Tax Issues Related To Scaling Down Or Liquidating A Beef-Cow Operation, Gary Bredensteiner Jan 1996

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 …