If you are not a farmer, you don't get the tax credit. Don't pretend to be something you are not just to save a few bucks. As a farmer I think that is a bunch of bullsh-t.
Having said that, your tax returns will probably have to show a little more than 3 cows to call off the tax dogs.
And an electric fence will work fine, but here in iowa I am pretty sure an electric fence alone isn't a legal one, so if one gets out and does some damage or gets hit by a car, your liable and negligent
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Today's Featured Article - The River Tractor - by Charlie English Jr.. This is a 4010 John Deere that was used to farm on the Diamond Island which is in the Ohio River about 15 miles southwest of Evansville, Indiana. About ten years ago, this tractor was parked close to the bank as the river was washing the bank of the island away.
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