Modern production agriculture takes advantage of numerous advances in technology. One such advancement is the use of pesticides to help control unwanted insects, diseases, and weeds. The aggregate total of insecticides, nematicides, herbicides, and fungicides which may be used during the current production cycle or perhaps as a pre-paid expense (discussed in a separate fact sheet) are reported on Line 11, Schedule F.
The Center for Agricultural Law and Taxation is a partner of the National Agricultural Law Center (NALC) at the University of Arkansas System Division of Agriculture, which serves as the nation’s leading source of agricultural and food law research and information. This material is provided as part of that partnership and is based upon work supported by the National Agricultural Library, Agricultural Research Service, U.S. Department of Agriculture.