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What's New!
New Publications
New Guide! Understanding Casualty Loss of Timber (PDF)
One of the most common questions regarding tax treatment of timber has
to do with casualty losses -- the damage, destruction or loss of a
property resulting from an identifiable event that is sudden, unexpected
or unusual. From a timber investment standpoint, the most common causes
of casualty losses are fires, wind storms, ice storms, vandalism, floods
and earthquakes. It is important to understand that losses in timber due
to progressive deterioration, such as fungus, diseases, insects, worms,
or similar pests are typically not considered casualty losses, because
they are not sudden, unexpected or unusual. The IRS allows timberland
owners to take a deduction on their Federal income tax return for
casualty losses. Two major tax concepts are involved in determining a
casualty loss deduction: "adjusted basis" and "fair market value." This
guide is an explanation of these concepts and two case studies
illustrating their application in determining a casualty loss deduction
for damaged timber.
2008 Annual Report (PDF)
New Guide! Succession Planning for Woodland Owners (PDF)
The U.S. is blessed with a diverse portfolio of natural resources. Not
least among them is our vast timberland. About 42 percent of the
nation’s forestlands are in private ownership. Mostly, these are
family owned forests. The objectives of these family forest owners
vary widely. Whatever their purpose, these families have a large
economic stake in one of America’s crown jewels – its forestland. The
reality is that the vast majority of these privately owned, family
forests will change hands over the next several decades as the current
generation of owners ages. Often, the intent is to keep these
important assets in the family for future generations. However, the
pressures and realities that family forest owners face today are
likely to prevent this from happening unless steps are taken to
prepare for the transfer. This publication is about helping the
current owners of family forestland assess their situations and
prepare for a successful transition to the next generation of owners.
New Guide! Integrating Agroforestry Practices for Wildlife Habitat (PDF)
At the MU Center for Agroforestry, we believe that active and
productive farms can also be managed to support a wide spectrum of
wildlife species. With that in mind, the center has created a new
Agroforestry in Action, in cooperation with MU Fisheries and Wildlife
Extension Specialist, Dr. Bob Pierce. This publication gives
landowners and farmers ideas on how to incorporate management of
trees, shrubs and grasses with their current farm practices so
wildlife will benefit. This publication provides information on
white-tailed deer, eastern wild turkey, bobwhite quail, waterfowl and
mourning doves, briefly describing the needs of each species and
providing ideas on how agroforestry can be applied to help meet
habitat requirements and improve the likelihood of a farm keeping
populations of the desired wildlife. More information on any of the
wildlife species can be found through the list of resources at the end
of the document.
New Guide! Growing Shiitake Mushrooms in an Agroforestry Practice (PDF)
Learn more about shiitake production as a profitable component of
forest farming, one of the five agroforestry practices. Tips for
marketing shiitakes, winter production and the success story of Ozark
Forest Mushrooms, a Missouri-based specialty mushroom business, are
included in the guide. Download the guide as a pdf file.
2007 Annual Report (PDF)
Shiitake Mushroom Market Research - Producer Survey (PDF)
Black Walnut for Nut Production (PDF) (added Spring 2007):
Eastern black walnut trees (Juglans nigra) produce high-value, hardwood products and distinctively flavored, edible nuts. The potential for producing two valuable products from the same tree has captured the imagination of tree planters for years. While black walnut trees can be grown for timber and/or nut production, the focus of this guide is toward planting, managing and harvesting top-quality black walnut nuts for sales at the retail or wholesale level from an orchard practice, similar to pecan and other nut trees. This guide is a collaborative effort of the nut tree research cluster at the Center for Agroforestry and the nut research program of Kansas State University and represents a decade of research on growing black walnut trees in an orchard practice for nut production.
Focus Groups for Potential Chestnut Growers (updated Spring 2007):
As an effort to expand the chestnut industry, the Center for
Agroforestry hosted focus group meetings in January and February in
Pleasant Hill and Mt. Vernon, Mo. The attendees were identified
before the meeting as potential chestnut producers. The meetings were
held to gauge interest in producing chestnuts and to provide growing
and marketing information to the participants in an effort to
establish a base of chestnut growers in Missouri. The Center has
conducted research with chestnuts for the past 10 years, and is now in
a position to offer cultivar and marketing information to potential
growers. Read the report here.
Growing Chinese Chestnuts In Missouri (updated Fall 2006):
Learn the basics of establishing and managing a Chinese chestnut
orchard. Topics include site and water requirements, updated cultivar
selections, methods for establishing orchards, updated fertilization
information, harvesting and storage information. New sections include
highlights from the Center's nationwide chestnut market analysis, a
listing of value-added products that can be made with chestnuts and a
list of retail nurseries offering recommended cultivars. A section
explaining the annual Missouri Chestnut Roast event is also included.
Propagating Pecan and Black Walnut (updated Fall 2006):
Pecan and black walnut are among the most intensively managed native
tree species in the Midwest. By learning and applying the basics of
nut tree propagation, landowners can increase the value and
productivity of the nut production portion of an agroforestry
practice. Updated in 2006 with the arrowhead grafting method, this
publication explains with text and photos how to apply this technique,
along with the three-flap and bark graft methods.
UMCA Publications Catalog and Order Form:
See a photo and brief synopsis of all the Center's publications.
Includes order form and instructions for downloading/printing free
publications, or ordering direct from University of Missouri Extension
or the Center for Agroforestry.
Chestnut Market Analysis Producers’ Perspective:
The University of Missouri Center for Agroforestry (UMCA) is conducting research
to identify and describe the chestnut product market value chain. Through
detailed market research and by organizing events that increase consumer
awareness towards chestnuts, UMCA’s goal is to broaden market opportunities for
all individuals and businesses in the chestnut marketplace. In 2004, UMCA
conducted a nationwide survey of individuals and businesses active in the U.S.
chestnut market (nurseries, producers and sellers). The focus of this report is
to describe the market from the producers’ perspective.
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