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Registros recuperados: 11
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Tax Traps and Opportunities Associated with Family Farm Transfers AgEcon
Smith, Stuart F..
Transferring farm property from the Senior to the Junior farm family generation with conventional methods such as sales and debt transfer can cause tax traps or burdens. The most serious tax traps and related problems occur when the farm business being transferred has high debt and is below optimum size and profitability. Farm families should recognize the conditions that cause tax traps when farm property is transferred. Alternative planning and transfer strategies can be used to avoid serious tax traps and maximize after tax income.
Tipo: Working Paper Palavras-chave: Farm Management.
Ano: 1995 URL: http://purl.umn.edu/121309
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BUSINESS SUMMARY NEW YORK STATE 1993 AgEcon
Smith, Stuart F.; Knoblauch, Wayne A.; Putnam, Linda D..
This summary and analysis of 343 New York dairy farm businesses demonstrates the use of cash accounting and accrual adjustments to measure farm profitability, cash flow, financial performance, and costs of producing milk. Traditional methods of analyzing dairy farm businesses are combined with improved evaluation techniques to show the relationship between good management performance and financial success. These farms averaged 130 cows per farm and 18,858 pounds of milk sold per cow in 1993, which are above the average size and management level of all New York dairy farms. Net farm income excluding appreciation, which is the return to the operator's labor, management, capital, and other unpaid family labor, averaged $43,936 per farm. The rate of return...
Tipo: Technical Report Palavras-chave: Livestock Production/Industries.
Ano: 1994 URL: http://purl.umn.edu/123006
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Dairy Farm Management: Business Summary, New York State, 1990 AgEcon
Smith, Stuart F.; Knoblauch, Wayne A.; Putnam, Linda D..
This summary and analysis of 395 New York dairy farm businesses demonstrates the use o~ up to date methods of cash and accrual accounting to measure cash flow, farm profitability, and financial growth. Traditional methods of analyzing dairy farm businesses are combined with new evaluation techniques to show the relationship between good management performance and financial success. These farms averaged 107 cows per farm and 17,720 pounds of milk sold per cow in 1990, which are above the average size and management level of all New York dairy farms. Net farm income excluding appreciation, which is the return to the operator's labor, management, capital, and other unpaid family labor, averaged $47,020 per farm. The rate of return to all capital with...
Tipo: Working Paper Palavras-chave: Livestock Production/Industries.
Ano: 1991 URL: http://purl.umn.edu/123100
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BUSINESS SUMMARY NEW YORK STATE 1994 AgEcon
Smith, Stuart F.; Knoblauch, Wayne A.; Putnam, Linda D..
This summary and analysis of 321 New York dairy farm businesses demonstrates the use of cash accounting and accrual adjustments to measure farm profitability, cash flow, financial performance, and costs of producing milk. Traditional methods of analyzing dairy farm businesses are combined with improved evaluation techniques to show the relationship between good management performance and financial success. These farms averaged 151 cows per farm and 20,091 pounds of milk sold per cow in 1994, which are above the average size and management level of all New York dairy farms. Net farm income excluding appreciation, which is the return to the operator's labor, management, capital, and other unpaid family labor, averaged $56,084 per farm. The rate of return...
Tipo: Technical Report Palavras-chave: Livestock Production/Industries.
Ano: 1995 URL: http://purl.umn.edu/122995
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Rates and Patterns of Change in New York Dairy Farm Numbers and Productivity AgEcon
Smith, Stuart F..
Dairy farm numbers are declining in nearly every region and county of New York State but the rate of decline varies between years and counties. Converting inefficient or unprofitable farm resources to nonfarm use is part of the adjustment process. New York dairy counties are at different stages of this process. Increasing dairy farm productivity to remain economically viable and competitive is also part of the adjustment process. Fifteen of New York's 23 largest dairy counties have increased average milk output per farm at rates greater than the State average. The dairy farming industry in these counties is in the most competitive position.
Tipo: Working Paper Palavras-chave: Livestock Production/Industries; Productivity Analysis.
Ano: 1992 URL: http://purl.umn.edu/121358
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BUSINESS SUMMARY NEW YORK STATE 1995 AgEcon
Smith, Stuart F.; Knoblauch, Wayne A.; Putnam, Linda D..
Business and financial records from 321 New York dairy farm businesses are summarized and analyzed. This analysis demonstrates the use of cash accounting and accrual adjustments to measure farm profitability, cash now, financial performance, and costs of producing milk. Traditional methods of analyzing dairy farm businesses are combined with improved evaluation techniques to show the relationship between good management performance and financial success. The farm in the project averaged 160 cows per farm and 20,269 pounds of milk sold per cow in 1995, which are above the average size and management level of all New York dairy farms. Net farm income excluding appreciation, which is the return to the operator's labor, management, capital, and other unpaid...
Tipo: Technical Report Palavras-chave: Livestock Production/Industries.
Ano: 1996 URL: http://purl.umn.edu/122831
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History of the Cornell Farm Tax Schools AgEcon
Smith, Stuart F..
Tipo: Working Paper Palavras-chave: Teaching/Communication/Extension/Profession.
Ano: 2000 URL: http://purl.umn.edu/122303
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BUSINESS SUMMARY NEW YORK STATE 1992 AgEcon
Smith, Stuart F.; Knoblauch, Wayne A.; Putnam, Linda D..
This summary and analysis of 357 New York dairy farm businesses demonstrates the use of cash accounting and accrual adjustments to measure farm profitability, cash flow, financial performance, and costs of producing milk. Traditional methods of analyzing dairy farm businesses are combined with improved evaluation techniques to show the relationship between good management performance and financial success. These farms averaged 123 cows per farm and 18,789 pounds of milk sold per cow in 1992, which are above the average size and management level of all New York dairy farms. Net farm income excluding appreciation, which is the return to the operator's labor, management, capital, and other unpaid family labor, averaged $45,274 per farm. The rate of return...
Tipo: Technical Report Palavras-chave: Agricultural and Food Policy; Livestock Production/Industries.
Ano: 1993 URL: http://purl.umn.edu/123018
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100 Years of Dairy Farming: Town of Dryden, Tompkins County, New York AgEcon
Stanton, Bernard F.; Conneman, George J.; Hoskins, Susan B.; Smith, Stuart F..
A history and analysis of farm management surveys for the previous year, conducted on every dairy farm in the Town of Dryden each decade save one, from 1908 through 2008 is presented. Five times as much milk was sold in 2007 from dairy farms based in Dryden as was sold in 1917. Labor productivity in terms of milk sold per worker has increased 35 times in the century reflecting the great gains made from advances in agricultural technology. Dairy farm numbers have decreased from 206 in 1907 to 8 in 2007. Dryden’s dairy farms continue as an important contributor to the economy of the Town.
Tipo: Technical Report Palavras-chave: Livestock Production/Industries.
Ano: 2008 URL: http://purl.umn.edu/121574
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Dairy Farm Management: Business Summary, New York State, 1991 AgEcon
Smith, Stuart F.; Knoblauch, Wayne A.; Putnam, Linda D..
This summary and analysis of 407 New York dairy farm businesses demonstrates the use of cash and accrual accounting to measure farm profitability, cash flow, financial performance, and costs of producing milk. Traditional methods of analyzing dairy farm businesses are combined with improved evaluation techniques to show the relationship between good management performance and financial success. These farms averaged III cows per farm and 18,027 pounds of milk sold per cow in 1991, which are above the average size and management level of all New York dairy farms. Net farm income excluding appreciation, which is the return to the operator's labor, management, capital, and other unpaid family labor, averaged $26,391 per farm. The rate of return including...
Tipo: Working Paper Palavras-chave: Livestock Production/Industries.
Ano: 1992 URL: http://purl.umn.edu/123081
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Social Security Tax and Benefit Issues, Questions and Answers for Farmers and Workers AgEcon
Smith, Stuart F..
Social Security taxes are a major and growing expense of operating a farm business. Self-employed farmers and family farm workers have some flexibility in managing cash income subject to Social Security. A basic understanding of Social Security benefits as well as costs is required to make a rational decision about optimum coverage.
Tipo: Working Paper Palavras-chave: Farm Management; Labor and Human Capital.
Ano: 1990 URL: http://purl.umn.edu/121545
Registros recuperados: 11
Primeira ... 1 ... Última
 

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