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Friday, November 8,2013

Legally Speaking

Tax regulations emphasize importance of appreciation in value of assets

by Kris Ringwall, North Dakota State University
An important consideration in audits is Factor No. 4 of the IRS Regulations. This factor is called, “Expectation That Assets Will Appreciate in Value.” The term “profit” in IRS Regulations encompasses appreciation in the value of assets such as land and/or livestock used in the activity, and was discussed in an early case, Engdahl v.

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Friday, November 8,2013

Beef Talk

Sending spayed heifers to the feedlot

by John Alan Cohan - Contributing Columnist
They just broke 2 pounds a day of average daily gain on grass and are heading to the feedlot at 940 pounds. The center had 102 yearling heifers last spring. After selecting 25 replacement heifers, 77 were spayed and sent to grass. Of the 25 replacement heifers, 19 were diagnosed as pregnant.

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Friday, November 8,2013

Enjoy the markets

by Pete Crow - Publisher
Beef and cattle markets were trying to find some direction last week after live cattle ran up to the $134 level and the Choice beef cutout ran above $205 for a short period of time. Last Thursday packers were trying to offer $129 and feeders were asking $133 to $134.

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Friday, October 25,2013

Opportunity is ripe

by Pete Crow - Publisher
This cattle market over the past few weeks has put some much needed black ink in cattle feeder’s hands. And what do they do? Go and drive the feeder cattle markets even higher. Feeder cattle markets took a little bit of a breather this last week, but who could blame it after a very long extended rally starting in May.

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Friday, October 25,2013

Black Ink

Prime the pump

by Steve Suther, Certified Angus Beef
Any intact male will provide some variety of calves, all worth more than ever. If they make it through the finishing phase, consumers will eat them all, even though the beef will cost more than ever. If they are disappointed, will they go back to that well?.

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Friday, October 25,2013

Beef Talk

The benefits of protein

by Kris Ringwall, North Dakota State University
Properly managed forage supplies have the potential to increase rib-eye area in long yearling steers by 25 percent. Occasionally, data comes across the desk that causes one to sit back and say: Wow, could you repeat that? Yes, properly managed forage supplies have the potential to increase rib-eye area in grass steers by 25 percent.

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Friday, October 18,2013

Time for a political shift

by Pete Crow - Publisher
I don’t know how you all feel about this partial government shutdown deal. It’s over for now, but will be back in play this next January, so it isn’t really over in my book. It just means more of not knowing what this administration plans to do.

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Friday, October 18,2013

Guest Opinion

Millennials here we come!

by WLJ
The Millennial generation is even larger than the Baby Boomers—currently almost 30 percent of all adults and roughly 27 percent of the total population. Millennials are the most connected generation. They are 2.5 times more likely than older generations to be an early adopter of technology.

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Friday, October 18,2013

Management Topics

Data collection season for seedstock producers

by Dr. Bob Hough, WLJ Contributor
weaned is arguably the busiest and most important time for data collection for seedstock producers. Proper contemporary groups must be formed, as well as weaning data, disposition scores, cow weights, body condition scores, reason codes for culling and genomics, all collected this time of year for spring calving cows.

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Friday, October 11,2013

We must agree to spend

by WLJ
Democrats are insisting on passing a continuing resolution, which would push the Affordable Care Act—more often known as “ObamaCare”—through fully funded, while Republicans are looking to ease into the program, if ever even accepting it at all. However, it seems that at this point in time, the U.

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