Capitalization of Pre-Productive Period Expenses for Dairy Replacements
| dc.contributor.author | Smith, Stuart F. | |
| dc.date.accessioned | 2019-10-15T20:57:05Z | |
| dc.date.available | 2019-10-15T20:57:05Z | |
| dc.date.issued | 1987-11 | |
| dc.description | A.E. Ext. 87-27 | |
| dc.description.abstract | The Tax Reform Act of 1986 requires farmers to capitalize (rather than expense) the costs of producing dairy and beef cattle replacements, fruit trees and vines, and other plants that have a preproductive period of more than two years. Capitalization rules take effect with tax years beginning in 1987. The decision on which set of capitalization rules to use this year and in future years must be made before 1987 returns are filed. | |
| dc.identifier.uri | https://hdl.handle.net/1813/69230 | |
| dc.language.iso | en_US | |
| dc.publisher | Charles H. Dyson School of Applied Economics and Management, Cornell University | |
| dc.title | Capitalization of Pre-Productive Period Expenses for Dairy Replacements | |
| dc.type | report | |
| dcterms.license | http://hdl.handle.net/1813/57595 |
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