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Income tax effects on beef cow replacement strategy


, : Income tax effects on beef cow replacement strategy. Southern journal of agricultural economics: 9(1) 169-172

This study shows current (1976) federal income tax regulations to generally favor the raising of replacement heifers for commercial cow calf producers interested in maximizing after tax income. a combination of low replacement costs and high salvage values (an unlikely combination) is necessary to make buying replacements the optimal strategy. the favorable tax treatment on income subject to capital gains is the tax feature having greatest impact on the replacement decision. investment credit, additional first year depreciation, regular depreciation and capital gains were the income tax features included in this study. since a different set of these apply to raised replacement heifers than to those purchased, a present value model was constructed for each alternative.

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