13/ I'm sure that the IRS also has good info on what things cost, so I'd never claim a Kubota cost $100k or a shovel cost $500.
23/ There are two exceptions the IRS lets you use to accelerate depreciation: (a) farm startup costs (b) small amounts
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24/ farm startup costs include: * research a priori * buying farm * buying equipment (e.g. tractor, greenhouse, etc.)
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25/ small amounts is exactly that: under some cutoff ($10k ? Not sure.) IRS is all "f it, dude, let's go bowling."
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