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Lower Taxable Income: The 1983 PIK program created .some unusual tax con siderations. Operating expenses were down sharply while income remained level or in some cases increased from last year. Fertilizer purchased this fall can shift a part of the 1984 crop expense into 1983. PIK payment and PIK grain sales may have already shifted some of 1984 income into 1983, which justifies shifting some of the 1984 expenses into 1983.
Minimize Spring Planting Delays: Save valuable spring work days by applying fertilizer now. Tight schedules are due to occur in the spring.
Fertilize Idled Acres: Land that was idled in 1983 can be fertilized right away. This helps make the best use of labor and equipment. Acres idled under PIK programs were generally un
62.6%