27 Ibid . 



no 



° Montana Agricultural Loan Authority 

 (September 1986), p. 11. 



29 Ibid . 



^^ See Internal Revenue Code of 1986, 

 § 144(a)(12)(b). 



^^ Letter of Keith Kelly, Director, Montana 

 Department of Agriculture, dated December 19, 1986. 



■^2 Testimony of Keith Kelly, Director, Montana 

 Department of Agriculture, to the Joint Interim 

 Subcommittee on Agricultural Problems, May 10, 1986. 



^^ Montana 1985 Farm Finance Report . 



^^ For a detailed description of this problem, see 

 Dale McDonald, "Why the World Doesn't Want Our Grain," 

 Farm Journal (October 1985), pp. 13-17. See also 

 "Giving Foreign Buyers What They Want: Cleaner U.S. 

 Wheat," Farmline (August 1986), pp. 4-7. 



For an m-depth account of buyer 

 dissatisfaction, see "U.S. Wheat Quality — The Buyer's 

 View," Proceedings of the International Grains Program, 

 Manhattan, Kansas, August 3, 1984. (Mimeographed.) 



^^ See, e.g. , 7 C.F.R. § 810.305 (1986). 



^^ See, e.g. , 7 C.F.R. § 810.302 (1986). 



^^ See 7 C.F.R. § 810.306 (1986). 



3Q 



Testimony of Jim Christiansen, Executive Vice 



President, Montana Wheat Research and Marketing 



Committee, to the Joint Interim Subcommittee on 



Agricultural Problems, February 21, 1986. 



^° Farm Journal (October 1985), p. 16. 

 41 Ibid. 



The Federal Grain Inspection Service has 

 disclosed that about one-third of all grain elevators 

 add dust to grain as a standard practice. See U.S. 

 Congress, House Committee on Appropriations, Hearing on 

 Agriculture, Rural Development, and Related Agencies; 

 Appropriations for 1986 , 99th Cong., 1st Sess. (1985), 

 p. 510. 



110 



