ELSEWHERE IN THE NEWS 



"Building Ecological Landscapes: 

 New Tools and Hands-on Tech- 

 niques," a winter conference co- 

 sponsored by the Ecological Land- 

 scaping Association, UMass Exten- 

 sion, and the New England Wild 

 Flower Society, will be held on 

 February 27 at the Holiday Inn 

 Conference Center in Boxborough, 

 Massachusetts. 



This year's program "demon- 

 strates the practical aspects of 

 ecological landscape management 

 with a detailed look at all the 

 pieces needed to generate a 

 profit from ecologically sound 

 landscapes " The keynote speaker 

 is Douglas Kane, Professor of En- 

 vironmental Design at Delaware 

 Valley College. This recipient of 

 the Heritage Conservancy 1997 



Partnership Award for "outstanding 

 community involvement in pre- 

 serving, promoting, and integrat- 

 ing the natural landscape into the 

 built environment" will speak on 

 "The Ecologically Appropriate 

 Landscape." 



For information, contact Kathleen 

 Carroll, UMAss Extension, at 413- 

 545-0895 or Cheryl Lowe, NE Wild 

 Flower Society, at 508-877-7630, 

 extension 3401 



Tax Rules Clarified 



lANLA Tax Mert. December, 1997) 



On November 28, the Internal 

 Revenue Service issued An- 

 nouncement 97-120, bringing needed 

 clarity to a tax rule proposed 

 earlier. 



In so doing, the IRS publicly 



announced that nursery and 

 greenhouse growers using the cur- 

 rent farming exception under Sec- 

 tion 263A of the Internal Revenue 

 Code are permitted to deduct ap- 

 plicable costs "even if the plants 

 are partly grown by another per- 

 son or are grown by the nursery in 

 temporary containers ' Moreover, 

 the IRS announced that the trou- 

 bling phrase "merely buying and 

 selling" used in the earlier pro- 

 posed rule with respect to grow- 

 ers refers only to taxpayers who 

 merely buy and resell plants 

 grown entirely by others 



The IRS proposal had implicitly 

 suggested two distinct issues that 

 could impact nursery and green- 

 house growers, namely that nei- 

 ther plants grown in containers 

 nor those grown by another are 



CABPENTEDc 



"The Geranium Specialists" 



Wholesale Qrowers 



2 1/2" Geraniums (year round) 



4" Pre-finished Geraniums 



2 1/2" Ivy Geraniums & Fuchsia 



Martha Washington Geraniums 



Spring Hanging Baskets, Lilies/Bulbs 



Azaleas, Cyclamen, Poinsettias, Foliage 



J.B. CARPENTER & SON, INC. 



603/659-3391 



2Z0 SOUTH \fAIN STREET 



NEWMARKET, NH 03857 



WEBBER'S 

 DUBLIN 



Nursery 



PERENNIAL SIX-PACKS 

 WHOLESALE PRICE LIST 



PERENNIALS * HERBS ♦ WILDFLOWERS 



150 Varieties in 6-ceU packs 



UPS Shipping Available 



WEBBER'S DUBLIN NURSERY 



P.O. Box 266 

 Dublin, NH 03444 

 603-563-8180 603-563-8272 



10 



THE PLANTSMAN 



