Search
Displaying 581 - 590 of 7925
June 23, 2025
Ag Law Issues
how leasing works—and the income tax
implications that come … impacting a farmer's taxable income and overall financial picture … and recognizes the interest income as it is paid. If none of …
March 30, 2017
Financial Management, KFMA Research
presented showed Net Farm Income, Debt-to-Asset ratios, Working … repairs per acre, and Net Farm Income’s effect on
machinery … their county
yields.
Income Tax Management is just as …
February 16, 2016
Crop Insurance Papers
unprecedented volatility
• Higher income and increased wealth to protect
• … Loss Exposures
Financial
Income Loss
Exposure
Relationship … 0.5 million
• Taxable Income in 2015 = $50,000
• Recently …
September 27, 2021
Ag Law Issues
“Stepped-up” basis at death
• Income tax rates
• The deduction … donee generally receives an income tax basis
equal to the donor’s … corporate tax to 26.5 percent on income exceeding
$5 million from …
August 22, 2022
Ag Law Issues
extent the deductions exceed income from all passive activities … be deducted
against other income.
The proper characterization … a partnership for federal income tax purposes; and (2) the …
February 19, 2024
Ag Law Issues
of the promoter’s gross income
derived (or to be derived … multiplying a taxpayer’s earned income
exceeding $2,500 by 15 percent … use the taxpayer’s earned income from the prior
tax year …
February 10, 2025
Prices and Price Forecasts
Value-Added) Approach or
the Income Approach. Both methods should … services
Income approach
This method estimates … estimates farm GDP by summing all incomes generated in agricultural
production:
Farm …
April 21, 2025
Ag Law Issues
purchase, part of your rental income will be subject toincome tax and the IRA will need … IRA will need to file an
income tax return.
You’ll also … generally does not cause any income tax issues. The
donor’s …
August 1, 2025
Breakout Sessions
Sesame
The Alternative Enterprise Project for Enhancing Water Security is exploring the economic feasibility of crops that have not yet been considered in Western Kansas.
Objective
To what extent is sesame an economically feasible alternative crop for Western Kansas, given the increasing water insecurity condition?
Threshold for feasibility
Using no more resources than currently used, Sesame enterprise must replace the average income of farmers who choose to grow it
What is Sesame?
Very drought‐tolerant, heat‐tolerant, and insect‐resistant
Can reach 6’ tall with some irrigation
Average daily soil planting temperature, 70°F
Physiological maturity, 95‐110 days after planting
Yields of 1,100 to 1,400 pounds per acre
Sesame is the most widely produced oilseed crop with the highest oil content (45%–65%) in Asia, Africa. (Mahajan et al., 2025)
Tostle, 2022
Sesame: The Plant
Tostle, 2022Tostle, 2022
Sesame Works with What You Have
• …
December 14, 2017
‐$
Gross Income 3,034.52$ … 157.30$
Income Over Variable Costs 811.66$ … 28.18$
Income Over Total Costs (202.06)$ …