Farmer's Tax Guide - Publication 225 (For Use in Preparing 2020 Returns)

Farmer's Tax Guide - Publication 225 (For Use in Preparing 2020 Returns)

Author: Internal Revenue Service

Publisher:

Published: 2021-03-04

Total Pages: 96

ISBN-13: 9781678085070

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vate, operate, or manage a farm for profit, either as owner or tenant. A farm includes livestock, dairy, poultry, fish, fruit, and truck farms. It also includes plantations, ranches, ranges, and orchards and groves. This publication explains how the federal tax laws apply to farming. Use this publication as a guide to figure your taxes and complete your farm tax return. If you need more information on a subject, get the specific IRS tax publication covering that subject. We refer to many of these free publications throughout this publication. See chapter 16 for information on ordering these publications. The explanations and examples in this publication reflect the Internal Revenue Service's interpretation of tax laws enacted by Congress, Treasury regulations, and court decisions. However, the information given does not cover every situation and is not intended to replace the law or change its meaning. This publication covers subjects on which a court may have rendered a decision more favorable to taxpayers than the interpretation by the IRS. Until these differing interpretations are resolved by higher court decisions, or in some other way, this publication will continue to present the interpretation by the IRS.


Farming for Our Future

Farming for Our Future

Author: PETER H.. ROSENBERG LEHNER (NATHAN A.)

Publisher:

Published: 2021-12-07

Total Pages: 272

ISBN-13: 9781585762378

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Farming for Our Future examines the policies and legal reforms necessary to accelerate the adoption of practices that can make agriculture in the United States climate-neutral or better. These proven practices will also make our food system more resilient to the impacts of climate change. Agriculture's contribution to climate change is substantial--much more so than official figures suggest--and we will not be able to achieve our overall mitigation goals unless agricultural emissions sharply decline. Fortunately, farms and ranches can be a major part of the climate solution, while protecting biodiversity, strengthening rural communities, and improving the lives of the workers who cultivate our crops and rear our animals. The importance of agricultural climate solutions can not be underestimated; it is a critical element both in ensuring our food security and limiting climate change. This book provides essential solutions to address the greatest crises of our time.


Food and the Mid-level Farm

Food and the Mid-level Farm

Author: Thomas A. Lyson

Publisher: MIT Press

Published: 2008

Total Pages: 315

ISBN-13: 0262622157

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Agriculture in the United States today increasingly operates in two separate spheres: large, corporate-connected commodity production and distribution systems and small-scale farms that market directly to consumers. As a result, midsize family-operated farms find it increasingly difficult to find and reach markets for their products. They are too big to use the direct marketing techniques of small farms but too small to take advantage of corporate marketing and distribution systems. This crisis of the midsize farm results in a rural America with weakened municipal tax bases, job loss, and population flight. Food and the Mid-Level Farm discusses strategies for reviving an "agriculture of the middle" and creating a food system that works for midsize farms and ranches. Activists, practitioners, and scholars from a variety of disciplines, including sociology, political science, and economics, consider ways midsize farms can regain vitality by scaling up aspects of small farms' operations to connect with consumers, organizing together to develop markets for their products, developing food supply chains that preserve farmer identity and are based on fair business agreements, and promoting public policies (at international, federal, state, and community levels) that address agriculture-of-the-middle issues. Food and the Mid-Level Farm makes it clear that the demise of midsize farms and ranches is not a foregone conclusion and that the renewal of an agriculture of the middle will benefit all participants in the food system--from growers to consumers. Thomas A. Lyson was Liberty Hyde Bailey Professor of Development Sociology at Cornell University until his death in 2006. He was the author of Civic Agriculture: Reconnecting Farm, Food, and Community. G.W. Stevenson is Senior Scientist with the Center for Integrated Agricultural Systems at the University of Wisconsin-- Madison. Rick Welsh is Associate Professor of Sociology at Clarkson University.


The Changing Scale of American Agriculture

The Changing Scale of American Agriculture

Author: John Fraser Hart

Publisher: University of Virginia Press

Published: 2003

Total Pages: 320

ISBN-13: 9780813922294

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Few Americans know much about contemporary farming, which has evolved dramatically over the past few decades. In The Changing Scale of American Agriculture, the award-winning geographer and landscape historian John Fraser Hart describes the transformation of farming from the mid-twentieth century, when small family farms were still viable, to the present, when a farm must sell at least $250,000 of farm products each year to provide an acceptable level of living for a family. The increased scale of agriculture has outmoded the Jeffersonian ideal of small, self-sufficient farms. In the past farmers kept a variety of livestock and grew several crops, but modern family farms have become highly specialized in producing a single type of livestock or one or two crops. As farms have become larger and more specialized, their number has declined. Hart contends that modern family farms need to become integrated into tightly orchestrated food-supply chains in order to thrive, and these complex new organizations of large-scale production require managerial skills of the highest order. According to Hart, this trend is not only inevitable, but it is beneficial, because it produces the food American consumers want to buy at prices they can afford. Although Hart provides the statistics and clear analysis such a study requires, his book focuses on interviews with farmers: those who have shifted from mixed crop-and-livestock farming to cash-grain farming in the Midwest agricultural heartland; beef, dairy, chicken, egg, turkey, and hog producers around the periphery of the heartland; and specialty crop producers on the East and West Coasts. These invaluable case studies bring the reader into direct personal contact with the entrepreneurs who are changing American agriculture. Hart believes that modern large-scale farmers have been criticized unfairly, and The Changing Scale of American Agriculture, the result of decades of research, is his attempt to tell their side of the story.


Agricultural Value Chain Finance

Agricultural Value Chain Finance

Author: Calvin Miller

Publisher: Practical Action Publishing

Published: 2010

Total Pages: 0

ISBN-13: 9781853397028

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`This is a "must read" for anyone interested in value chain finance.---Kenneth Shwedel, Agricultural Economist --Book Jacket.