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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, 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 11,2013

Beef Talk

In search of late-season protein

by Kris Ringwall, North Dakota State University
Good supplementation programs will help meet these needs. However, as the summer slowly shifts to fall, finding adequate protein is more of a challenge. In general, as cattle graze, there is an expectation that producers match the season of the year with the nutritional requirements cattle need.

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Friday, October 4,2013

Beef Talk

Love of the land

by Kris Ringwall, North Dakota State University
That was Steve because he was the one who “obtains from the earth the bread and the meat.” Walking along, the source was the land and all that can be produced from that land. Not only producing but marketing the produce face to face to those who needed an evening meal.

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Friday, September 27,2013

Beef Talk

Plan ahead to wean stress-free calves

by Kris Ringwall, North Dakota State University
Are they all here? It never seems to fail that when the crew goes out to gather the cow/calf pairs, we are short one. The obvious response is: Any dead ones? The crew looks wry-faced and reasserts that they can tell a dead calf, so no, they did not find a dead calf!.

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Friday, September 6,2013

Beef Talk

Vaccinate and prepare valuable calves for market

by Kris Ringwall, North Dakota State University
If the calves have not been vaccinated, now would be a good time to establish a vaccination plan with your local veterinarian.

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Friday, August 23,2013

Beef Talk

New ventures come with unprotected risk

by Kris Ringwall, North Dakota State University
Perhaps one is somewhat handicapped in the beef business without a marketing background. Marketing information is continuous and certainly needed. There are processes that allow producers to cover market risk, and given the center’s recent $300 losses in feeding cattle, one comes to appreciate those risk processes.

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Friday, August 16,2013

Beef Talk

Pondering grass

by Kris Ringwall, North Dakota State University
The Dickinson Research Extension Center (REC) had three pens of yearling steers. One pen (A) was harvested when the steers were 18.1 months old. The next pen (B) was harvested when the steers were 21.4 months old and the last pen (C) was harvested when they were 22.

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Friday, July 19,2013

Beef Talk

Good fences make good neighbors

by Kris Ringwall, North Dakota State University
The points made in the saying are very true. Anyone who has a fence certainly must ponder why all the effort is being made in keeping a fence. Frost notes the difficulty of maintaining a fence as the forces of nature beat upon the structure.

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Friday, July 12,2013

Beef Talk

Being proactive is better than reactive when working cattle

by Kris Ringwall, North Dakota State University
One item that always sticks in my mind was a demonstration at one of the incident command trainings that center personnel attended. Sheri, the presenter, asked for someone to come forward to participate and started handing tennis balls to Sam, the volunteer.

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