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Abstract
Knowledge about effects of Federal income tax provisions on the use and treatment of land is important in analyzing and predicting changes in the use and management of land. This report describes an electronic spreadsheet model allowing comparisons of alternative tax treatment of expenditures for soil and water conservation, landclearing, and other land improvement investments. Each calculation is referenced to the Internal Revenue Code. A simple example application of the model is included along with listings of row headings, formulas, and required data input.