^2 Myles S. Watts, Lloyd D. Bender, and James B. 

 Johnson, Economic Incentives for Converting Rangeland to 

 Cropland (Bozeman, Montana: Montana State University, 

 1983), p. 18. 



Ibid . , pp. 15-17. 



See 1985 Wis. Laws, Act 29. 



73 

 74 



"^5 S. 244, 99th Cong., 1st Sess. (1985). 



^^ U.S. Congress, Senate, Remarks of Senator 

 Abdnor, Congressional Record (January 22, 1985). 



''^ The new tax provisions relating to treatment of 

 passive activity losses are contained in the Internal 

 Revenue Code of 1986, § 469. 



^^ This issue was first raised during the budget 

 review process. See Office of the Legislative Fiscal 

 Analyst, Budget Analysis; Special Session III 

 (June 1986), pp. F 38-39. 



^^ See Office of the Governor, Executive Branch 

 Policy Development Program, State Agriculture Policy — 

 Providing for the Next Generation (December 1984), 

 pp. 21-33. 



^° Reported in Senator Ruben S. Ayala, "Budget Cuts 

 Hurt Agriculture," State Government News 

 (September 1986), p. 15. 



^^ Cy Carpenter, "Rural Survival Depends on 

 States," State Government News (September 1986), p. 18. 



®^ See , e.g . , U.S. Congress, House Committee on 

 Agriculture, Review of the Report "Extension in the 

 Eighties." Hearings Before the Subcommittee on 

 Department Operations, Research, and Foreign 

 Agriculture , 98th Cong., 1st Sess. (1983). 



^^ Office of Management and Budget, Budget of the 

 United States Government; Fiscal Year 1987 (Washington, 

 D.C.; Government Printing Office, 1986). 



®^ See Proceedings of Annual Meeting of the 

 American Agricultural Economics Association, published 

 in American Journal of Agricultural Economics , Vol. 68 

 (December 1986), pp. 1295-1318. 



113 



