Feet on the Ground

Good footing is crucial, but achieving a safe, fast surface for barrel competitions can be a challenge. Learn the nitty-gritty basics here.

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The Material Participation Test Can Trick Taxpayers

By John Alan Cohan, Attorney at Law
Often enough taxpayers who are audited in connection with their farming or livestock activities are questioned on the issue known in the tax law as the "material participation test." Under this legal test, you are permitted to deduct losses against outside salary and wages only if, among other things, you "materially participate" in the activity.

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