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The Tax Reform ActStemming
Unfinished BusinessEnding Tax Subsidies
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1986 Tax Reform Agricultural Land American agriculture American Farmland Trust annual Appropriate Technology aquifer assistance capital gains Chapter Notes chemical Congress conservation easements contamination corn cost crop production cropland decline deductions depreciation dinoseb donations economic example expenses farm program farmers farmland protection Food Security Act forest practice Forest Service FPPA fund groundwater habitat highly erodible land impact incentives Internal Revenue Service irrigation landowners low-input million acres Natural Resources NIPF owners Nonindustrial Private Organic Farming percent Pest preferential tax prime farmland private forestry problems reduce reforestation repeal Report Revenue Code rural Section 179 Sess significant Soil and Water Soil Conservation Service supra note surplus sustainable agriculture tax benefits tax code tax credit tax rates Tax Reform Act tax savings tax subsidies taxation taxpayers timber tion tree U.S. Department USDA USDA's Value Assessment Water Conservation wetlands wildlife