As for the best method to sort or mix a group of pigs at weaning is whatever minimizes labor requirements and maximizes the pig flow of the working facilities. The bottom line for any swine operation on what the best sorting or mixing strategy to use is to assess the management factors that impact productivity such as if phase feeding and split-sex feeding strategies are implemented to reduce feed costs and the amount of nutrients excreted. The large quantity of logs being transported down the highways suggests there is a great amount of standing timber being sold from area farms. Research at the University of Missouri suggests significant price variation in timber contracts offered in the Midwest. If the sale qualifies for capital gains treatment, the income will not be subject to self-employment taxes.
Tax basis is subtracted from the sale proceeds to determine the amount of gain or loss.
If land is acquired that has standing timber, a portion of the acquisition cost should be allocated to a timber account, just as cost would be allocated to other improvements such as fences, water systems, or buildings. Ideally, the timber account basis was determined at the time of land acquisition. Timber taxation is an arena in which few tax professionals specialize. Thus, it is important you educate yourself as to the basics.