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Show Sunday, February 28, Ag ricultUTe THE HERALD, Provo, Utah. 1988 Page 21 Farm and garden news from local and national writers. ose is most popular Ashby sees improvements in condition of It won't be too long before we can start planting things outdoors. 10 inches. For landscaping, the most popular plant of all time is the rose, so consider it in your landscaping plans. If you plant roses, you will be among the 23 million households in the United States growing one form of rose or another. Thomas Jefferson planted roses extensively at Monticel-lo- , It isn't always possible to accomplish this, but it's a good idea to water your roses from overhead early in the season to keep the canes from drying out while they are growing. Later in the season, it's best to apply the water directly to the soil. This will reduce the chance of having them develop mil- Washington planted them at Mt. Vernon. John Adams combined rose It's also best to water in the morning, rather than the evening, so the leaves don't go into the night wet. Moisture on the leaves encourages fungus diseases. Roses should be planted where there is a free move- and George and vegetable plantings at the White House in 1800. It's no wonder the rose was designated as our national flower. Roses have three major needs: sunlight, water and fertilizer. A rose should have at least 6 hours of direct sunlight a day for greatest success. Roses need plenty of water, but the place they are planted must have good drainage because they don't like to stand in water. There's no set rule on watering a rose because it depends on the soil in which it is planted. Loose, sandy soil will drain more quickly than dense soil, and the soil will dry out more quickly when the weather is hot and dry, or windy. A general guideline would be to water your roses once a week, or more frequently if the weather is hot and dry. Don't give the plant just a surface watering. You need to get the water down to the ' purposes. "What they decide will have consequences, not for farmer or ranchthe only er, but for family members as well," said Larry Bond, Utah far-reachi- ng State University Extension economist. The crux of the tax matter is the capitalization of preproduc-tio- n farm expenses, he reports. Capitalizing an expense means treating it as a cost or an additional cost of property that increses the property's tax base, as opposed to treating an expense as an immediate deduction. The new rules of the 1986 Tax Reform Act say that a productive asset that takes 24 months or more to come into production must be capitalized. For example, heifers and fruit trees will probably have to be capitalized because they take more than 24 months to reach a productive level. (For heifers, the Internal Revenue service considers that expenses begin at conception, not at birth.) z In the past, the expense was P Josephine Zimmerman Staff Writer sure the ground is moist when you apply it. Be sure to water it in. Whatever fertilizer you use, follow the directions on the label carefully. ment of air through the foliage to discourage disease. Fertilization three times a season is recommended. The first feeding should be in the spring, right after you prune. This will help the plant leaf out and begin to grow. Second fertilization can take place in the summer when the plant is beginning to produce blossoms, and third should be in the fall to keep the plant healthy as it goes into the winter season. One important thing to remember is to be consistent with your feeding program. Don't subject the rose to heavy feeding, followed by a long period of starvation. Maintain a regular schedule Roses respond well to mulching because the mulch retains moisture in the soil, encourages root growth, and cuts down on weeding and cultivation. Bark chips make good mulch. Roses don't like to compete with other plants, so it is better to mulch around them than to plant ground cover or other plants. In purchasing roses, remember that inferior grades will not give you the finest blossoms. The grading system runs from 1 to IV2 to 2, based on the number of canes and their strength. Euy grade 1 whenever possible. The lesser grades may catch up in time, but you may lose a few years of good production in the interim. of fertilization. Most rose growers like liquid fertilizer, but granular fertilizer is also good. Just be deducted on Schedule F, Farm Income and Expenses. Now, Bond said, preproduction expenses must be placed on a depreciation schedule. When the property is sold, the gain or loss is calculated on Form 4797 and reported on Schedule D, Capital Gains and Losses. In an exception to this rule, farmers can deduct these expenses in the current year. But they must use ing requirements are just as messy with or without, capitali- zation." Bond said farmers should watch for two traps in the tax rules: First, failure to actually make the election will automatically lock producers into a depreciation system they may not want. Schedule F contains a box asking whether producers wish to capitalize. Second, spouses and children that have depreciable property will automatically come under the same rules. "The election must be made this year," Bond reported. "Farmers need to learn all they can about the new laws1 and their consequences before they file their tax returns. "The IRS will not accept ignorance of the laws as an excuse." Preproduction expensing and other new tax rules ar discussed in the publicaton, "The depreciation and longer recovery periods not only for the preproductive expenses but also for all farm assets placed in service during the year the expenses are destraight-lin- e ducted. "Even depreciable items not related to that enterprise fall under the same depreciation rules," Bond said. He said many producers are assuming that because of the records that must be kept to their expenses, they'd be better off accepting the less favorable depreciation It Affects Agricultural 84322-501- 5. J) 6.26l6.98 7.408.05 $500 Minimum Deposit $500 Minimum Deposit 6 Month, 6.1257c A.P.R. 1 Annual Yield. Interest Compounded Year, 6.75 $500 Minimum Deposit 2 Year. 7.133 A.P.R. A.P.R. i serve water and to build reservoirs to store water for the dry years. On the national level, Farm Quarterly. Yields shown aswne principal and interest remain on deposit for full term of certificate. AFFILIATE Mka ', UMia DIM CaM WIS mm SM HI'S jjfjijfj tww atm ?'0OSe UiM nt bourn mr Nit mmuihh. ? OF MCDRt FINANCIAL GROUP st MMM ' So Rw.onOHn.lS lm SWSoji" MH l( npam teidf 'ro'ssw M0f M0 i go so y SMW nt ?06 Not OaM fton Works," the campaign to promote Utah farm products in Utah. Another program will be the encouragement of alternative crops for farmers. Some alternatives are already being grown, including the pistachio project in Wash- ington County, grapes near Moab, and mini vegetables n that can be grown in areas. short-seaso- only A.C.H.E. certified training program. Nation s largest hypnotism organization. Virgil Hayes, Hypnotherapist Trainer. REASONS STUDENTS ARE TAKING OUR CLASSES: enhance their present professions or occupations. for themselves and their families. e e or hypnotherapy as a career. FREE ORIENTATION MEETING MARCH 17, 7:00 P.M 2. To gain information for 3. To develop basic training to enter into tion influences alfalfa quality will be conducted by Niel Allen and Robert Hill of USU. Dr. Ralph WLhitesides and Jody Gale will report on measuring alfalfa quality. part-tim- 6100 SOUTH 300 EAST 104 MURRAY, UTAH h I -- NEXT COURSE STARTS MARCH 19, SATURDAYS ZVZ'D I DL ThreeChannels in One Hi J The'ctsr America's Channel Family Network tm T he Disney Channel, America's Family Network, and TCI Cablevision of Utah, have teamed up to offer you a sensational savings opportunity. And, you can help a very worthwhile cause at the same Special $5 Introductory Offer time! ,x5f' v 5 V . For a limited time, TCI Cablevision will install cable television and the m Receive a Valuable Lithograph Free! 1 1 a QC'rT ' -- J Disney Channel in your home for just S5. We'll then donate the S5 instal- lation fee, along with a matching S5 donation from The Disney Channel, to The Children's Miracle Net- North America. (Primary Children's Medical Center is the local recipient.) Utah,inc TMila wwsmk carrying on several campaigns, including "Utah 1. To on how irriga- TCI Cablevision jj Farm Bureau will still be HYPNOTISM Utah's COURSES The most intensive Hypnotism Training program in seven states. Hypnotism as a career-n- o college degree required. Registered under Utah Proprietary School Act. Call TODAY - '" tions. Amendments to the cooperative merger law to bring it in line with federal law. OFFERING work Telethon benefiting children's hospitals in $500 Minimum Deposit 5 Year, 7.753 APR. trade. Farm Bureau is very inters ested in several pieces of legis lation now before the Utah' Legislature. They include: Restoration of the year: round vocational agriculture programs in the high schools, of qualified inand structors. The summer program was eliminated in recent state budget cuts. Elimination of brand district lines, which will allow stockmen to move their anir mals anywhere in the state.' They will still need to show proof of ownership and inspecre-hiri- "Farm Bureau got through the legislature the conservation easement rule which allows landowners to open up some of their private land for wildlife, in cooperation with the Division of Wildlife Resources, and to be reimbursed for its use. "This saves the state money that would be needed to purchase land for wildlife habitat. If a farmer is no longer working his fields or orchards, he can enter into a contract with the state to open that unused land up for wildlife habitat. That helps the sportsmen and also helps the farmer." A possible water shortage also looms as a concern for the farmers, with Utah's fluctuating water cycles. He believes it is necessary to con- The seminar will run from a.m. to 3:45 p.m., with a luncheon at noon. A discussion r Kenneth Ashby 9:30 CERTIFICATE YOU DON'T HAVE TO SACRIFICE BANK SAFETY FOR HIGH RATES 11 v Theater. ANNUAL YIELD OF DEPOSIT INSURED TO $100,000 BY FDIC n , Growing quality alfalfa will be the focus of a farmer's workshop Tuesday at the Spanish Fork High School Little no-ho- south Salt Lake Ccunty. ' Ashby said he is pleased that the Utah Legislature passed a joint resolution and sent it to; federal authorities on the fut s . s set Hay meeting ProFami- ducers, Investors and lies." Copies are available through the USU Extension county offices or USU Extension Publications, Logan, Utah i been strengthened. "At this point it's more light a light at the end of the tunnel," he noted. He sees one of the key farm issues of the future as the multiple use of public lands. "Many people are challenging the historic uses of public lands and want to tie those lands up for wilderness or exclusively for recreation," he said, noting that Farm Bureau has always had a strong policy for multiple use. "The land should be used in many ways, including use by our permittees for grazing." He explained that Farm Bureau is working for coordination with public agencies to find compromises for multiple use. "We're coming to the place where we will have to establish how much rangeland thre is and how much use will be allowed for both livestock and wildlife." "As we see it, if a permittee must reduce his AMU's (animal unit per month), then the AMU's for wildlife should also be reduced." He pointed out that farmers are helping with wildlife. Tax Reform Act of 1986: How rules. "These records ar needed despite the election," Bond said. "When depreciable property is sold any gain is subject to recapture. The record-kee- p trade-restriction- Assessments show Utah agriculture may be in an improved condition, "but we aren't at the top of the hill yet," Kenneth Ashby, president of the Utah Farm Bureau Federation, told The Daily Herald in an exclusive interview. Ashby noted that farm debts are coming down, cattle prices are somewhat better, land values are "bottoming out," and the farm credit situation has dew. capitalize Bureau is interested in for the Russian fur trade. "If Russian furs are allowed', in the U.S., it will end U.S. fur production," he explained." Utah has large mink producers, in Morgan, Summit and Cache counties, as well as some in, By JOSEPHINE ZIMMERMAN Herald Staff Writer 1988 is critical year for farmers when figuring farm tax returns Farmers have some critical decisions to make this year in figuring their expenses for tax agriculture: root system, so it should be enough to soak down to 8 or of By taking advantage of this limited offer, you'll also receive an original Disney lithograph, FREE! |
