You can only have 'loss' years if you truely are running the farm as a business and trying to make a profit.
If you show a farm profit 3 of 5 years, no one bothers you.
It is common for a business to lose money the first 5 or so years until you get established, and the big capitol purchases get paid down. So you rarely get bothered at the beiginning.
But if you continue to show losses, they start to wonder if you are just sheltering your other income by investing it in these perpetual farm losses..... Then it is up to you you are trying to run the farm as a business & working to make a profit. Bad weather, expansion costs, etc can be shown to prevent you from making a profit. But, it is up to you to prove this is a for profit buisness venture. If you buy a $45,000 tractor for a 5 acre corn plot, think you are in trouble. :) :) There needs to be resaonable expectation of profit from the venture.
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Today's Featured Article - The Ferguson System Principal An implement cutting through the soil at a certain depth say eight inches requires a certain force or draft to pull it. Obviously that draft will increase if the implement runs deeper than eight inches, and decrease if it runs shallower. Why not use that draft fact to control the depth of work automatically? The draft forces are
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