Unique Hand-Built Farm Machinery Replicas Remember the days of the “Allis Chalmers” roll bal ers, Model 60 combines and the “Wood Brothers” corn pickers? A skilled farmer hobbyist built these items in the 1/12th scale and consigned them to be sold at a farm toy auction coming up in Gap. Accord ing to Dave Nolt, antique farm toy collector, these Ag Progress Day’s Conservation Activities Chairman, numerous agencies will .. ... TrOTN . „ _ have exhibits on water quality servation and the USDA Soil Con research. Includedare Penn State’s Se^? t,o w S w? riC » e V Department of Agricultural Engi- The Mobile Manu , re and , S f neering, the Land and Wafer Jesting; Lab operated jointly by Research Institute. USDA Pasture l em State and De P artm ® t of Research, DER Bureau of Forestry Environmental Resources will be and Bureau of Soil & Water Con- located J ust outslde lhe conserva - Tax Reform And Family Income Splitting One method of reducing total placed severe restrictions on this a child, family income tax liability has method of splitting family income. The TRA 86 rules generally do been to transfer income-producing For tax years after 1986, not apply to Clifford trusts in exis property to a short-term trust with unearned income to a child (in this tenceas of March 1,1986. Butthey children as beneficiaries. General- case from the trust) in excess of will apply to transfers to such ly, the income to the children $l,OOO will be taxed at the parent’s trusts made after March 1, 1986 would be taxed at a rate lower than rates. This rule applies only to the parent’s rate. The property in children under 14 years of age. It the trust would revert to the parents also applies only to unearned at a future date, usually 10 years, income. It will not affect income This type of trust is commonly earned as employees of the family called a Clifford trust. The Tax business or income earned from an Reform Act of 1986 (TRA 86) enterprise owned and conduced by Water quality research that is benefltting the farmer will be the theme of exhibits in the conserva tion education tent at Penn State’s Ag Progress Days (APD). According to Frederick Bubb, APD Conservation Committee a MAKES YOUR OLD DECK LOOK LIKE NEW AGAIN! new* Wolman® Deck pressure treated Brightener lumber Restores the bright, natural look to gray, weath- uumotn ered decks Contains no acid or chlonne bleach fast, effective, easy to use Just mix . 2x4 • 4x4 with a gallon of water and apply! See excellent < . . . 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D Q flunking about his future was a big part of mv derision to invest in a Harvestore system It s going to be good for me today and good for him tomorrow The reliable dealer seme e and management help I get makes the system just that ntui h better (letting my feed costs down me reusing production and Cutting my lalxir was something that couldnt wait any longer Plus I reduced my It’s what you do today that counts. ENDLESS MOUNTAINS M & K HARVESTORE® HARVESTORE® SYSTEMS, INC. R.D. 5, Box 77 A 6470 Perry-Warsaw Rd. Towanda, PA 18848 Perry, NY 14530 (717) 265-2200 (716) 237-2223 tion tent at the west end of Eleventh Street Two conservation tours will be offered again this year. Soil and water conservation tours will leave the conservation tent every 20 minutes between 10:00 AM and 3:00 PM. This tour is a 40 minute riding tour with several slops to get a closer view of soil conservation practices. The forestry - wildlife tour oper ates hourly from 10:00 AM-3:00 PM. It also leaves from the conser- r \ , *$ v \ Li Your decision is his supplement bills too Any wa> you filtlllf look at it the benefits justify the tost I’ll lUlUlva have more time to he a better manager And more time to be a father It s just a sm.irter way to farm vation tent. There is no charge for either tour, although tickets are required. They are obtained in the conservation tent. Water infiltration value of woodlands will be a part of the one hour forestry walking tour. Warm and cool season grasses for more profitable pastures will be a high light of the soil and water tours. A special computer program to analyze soil and water manage ment on the farm will be a part of the conservation tent. ijr**' J**' f A *> v jg &r"< L.. Anybody who wants a future in farming has to start working toward it today \K ith equipment that works for you days a year Putting off decisions is just postponing sue cess aHARVESTORE SYSTEMS ?v. ' V. i Z& ih ££. >.