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Unless stated otherwise, permission is granted to reproduce the materials contained on our web site. Reproduction via copy machine or other copy technology is permissible. Also, the material can be reproduced in newsletters and other distribution methods. The content cannot be altered and ISU Center for Agricultural Law and Taxation (CALT) must be clearly identified as the source. Also, the appropriate author must be properly credited.

If the materials are reproduced in a newsletter, magazine, web site or other method of distribution, please notify CALT (tlkayser@iastate.edu). This notification is for informational purposes to track the usage of our materials.