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  1. Basic Estate Planning: Tax Basis if Property Is Transferred

    https://ohioline.osu.edu/factsheet/EP-3

    difference between the market price of the sale, and what was charged as a gift. In addition, gift tax forms ... recipient of $13,000 per person per year. This annual exclusion has been indexed for inflation since 1998, ... or gain. His sale price was $100,000, so his gain was the difference between the base value or basis ...

  2. January 2024 Highlights

    https://fst.osu.edu/january-2024-highlights

    contest included 87 high school students from 26 schools at the state level. Serving as superintendents of ...

  3. Cork Spot and Bitter Pit of Apples

    https://ohioline.osu.edu/factsheet/plpath-fru-01

    addition of agricultural ground limestone to the soil at planting, according to soil test recommendations. ... Limestone should be added at three to five year intervals after planting, based on soil tests. In addition ... most common on Granny Smith, Delicious, Grimes Golden and Northern Spy in Ohio. Low soil pH, light ...

  4. AgOne Home

    https://leadershipcenter.osu.edu/agone.osu.edu/agone-home

    leadership and boardsmanship training and one-on-one coaching to strive for the next level of ... launch a new elite leadership training with the goal of cultivating the “next level” of leaders for ...

  5. Preventing Falls

    https://ohioline.osu.edu/factsheet/aex-591102

    opening cover with removable standard railings on all exposed sides in high traffic areas. Ladders Use an ... higher than the level at which the employee is working. Keep metal ladders away from electrical wires. ...

  6. OSU Research Internship Program

    https://grad.cfaes.ohio-state.edu/future-students/opportunities-undergraduates/summer-research-experiences/osu-research-internship

    conducted and will be settled between the student and the ORIP mentor. ORIP will pay up to 150 hours of the ... Who: Graduating high school seniors and current underclassmen at college or university over the ... annual summer research internship opportunity for motivated graduating high school seniors and current ...

  7. Self-Care for the Caregiver

    https://ohioline.osu.edu/factsheet/hyg-5811

    health conditions and dates of diagnoses dates of most recent exams, tests, and immunizations dates and ...

  8. The Gastrointestinal Tract of the Horse

    https://ohioline.osu.edu/factsheet/1022

    in fat digestion. Amazingly, horses can digest and absorb relatively high levels of fat in their ... (target 2 g/kg BW) Kg Lb Traditional sweet or pelleted feeds “high starch” 50–65 < 1.5–2 < 3.3–4.4 ... Once swallowed, the food passes through the pharynx—a short, funnel-shaped, muscular tube between the ...

  9. Manure and Compost: Nitrogen Availability in Organic Production

    https://ohioline.osu.edu/factsheet/anr-34

    prevent excessive soil nutrient levels. Volatilization Losses Immediate incorporation or injection of ... Incorporation Bare Soil 40 50 75 90 No Incorporation Standing Crop 20 25 40 50 1 day Bare Soil 10 15 25 50 2 day ... Manure and compost nitrogen content and availability can vary greatly between species of animals that ...

  10. Guide to Creating Food Plots for White-Tailed Deer

    https://ohioline.osu.edu/factsheet/anr-61

    not over-browsed. If consistent high levels of browsing occur, additional plots or acres would need to ... instinctively feed heavily on food with high carbohydrate levels before rutting activities begin to purposely ... provide high levels of carbohydrates that provide energy. Palatability of the food source(s) should also ...

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