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  1. Depreciation of Farm Drainage Tile

    https://ohioline.osu.edu/factsheet/OAM-1

    1060 may require taxpayers to report the allocation on Form 8594 if the assets constitute a trade or ... must be reported as income for the year the asset was sold. 4. Does the installation of farm drainage ...

  2. Verticillium Wilt of Raspberry

    https://ohioline.osu.edu/factsheet/plpath-fru-04

    a very common soilborne fungus, and has been reported to cause wilt on more than 160 different kinds of ...

  3. Hobby Maple Syrup Production

    https://ohioline.osu.edu/factsheet/f-36

    syrup: Many report that sap is similar in sugar content to sugar and black maples. Figure 7. Norway maple ...

  4. Controlling Non-Native Invasive Plants in Ohio’s Forests: Garlic Mustard (Alliaria petiolata)

    https://ohioline.osu.edu/factsheet/F-66

    need to be done for several years, as seed is reported to remain viable in soil for 5 or more years. It ...

  5. Black Knot of Plums and Cherries

    https://ohioline.osu.edu/factsheet/plpath-fru-31

    including Stanley and Damson, are susceptible to this disease. It has been reported that Early Italian, ...

  6. Phomopsis Cane and Leaf Spot of Grape

    https://ohioline.osu.edu/factsheet/plpath-fru-47

    Crop losses up to 30 percent have been reported in some Ohio vineyards in growing seasons with weather ...

  7. Parental Involvement Can Reduce the Risk of Teen Pregnancy

    https://ohioline.osu.edu/factsheet/FLM-FS-16-99-R10

    a long-term increase. In previous reports, the Guttmacher Institute stated that the best strategy for ...

  8. Understanding and Negotiating Pipeline Easements

    https://ohioline.osu.edu/factsheet/anr-33

    that lasts thirty years or more is considered a capital gain and must be reported as such. Income ... easement), is considered ordinary income for tax reporting purposes. Payment for damages to the landowner’s ...

  9. Oak Wilt

    https://ohioline.osu.edu/factsheet/plpath-tree-02

    Midwest and Texas. Over the years, and with variable frequency, it has been reported from the majority of ...

  10. Basic Estate Planning: Tax Basis if Property Is Transferred

    https://ohioline.osu.edu/factsheet/EP-3

    considered to be in the donor's estate for tax purposes. In addition, a gift tax return reporting the ...

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