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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. Biopesticide Controls of Plant Diseases: Resources and Products for Organic Farmers in Ohio

    https://ohioline.osu.edu/factsheet/SAG-18

    application of some biopesticides may require a high level of understanding and knowledge of the diseases and ... published in the Plant Disease Management Reports and Biological Control Tests Database between 2000 and ... and/or enhance their abilities to grow and market high-quality produce. Approved organic products for ...

  3. 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 ...

  4. Best Practices for Effective Spraying in Orchards and Vineyards

    https://ohioline.osu.edu/factsheet/fabe-539

    high winds, high temperatures, and low relative humidity increases the risk of spray drift. If weather ... level of skill and knowledge than all other operations required to grow crops. This is especially the ... the required gallonage (gal/acre) to the nozzles. Ensure that hoses and fittings between the pump and ...

  5. Using Solar Energy to Produce Electricity for Ohioans

    https://ohioline.osu.edu/factsheet/11-CMD-732

    Mounting Brackets— There are a number of factors (such as topographic layout, soil types, power grid ... high-intensity Sunbelt regions to virtually anywhere the sun shines. Concentrating Solar Power These technologies ... day. This also allows CSP power plants to provide high-value dispatchable power at night when the sun ...

  6. 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. ...

  7. Statistics and Agricultural Research

    https://ohioline.osu.edu/factsheet/anr-40

    between the two treatments may have occurred by chance alone. Scenario 2:  At harvest the yield levels of ... level differences, insect pressure, disease pressure, natural variation in soil productivity, etc.). ... at two different scenarios based on the harvest information. Scenario 1:  At harvest the yield levels ...

  8. Freeze Symptoms and Associated Yield Loss in Soft Red Winter Wheat

    https://ohioline.osu.edu/factsheet/anr-93

    growing point of wheat is below the soil surface, protected from freezing temperatures. However, ... soil surface, and this developing spike can be damaged by low temperatures. In our research, 5%, 10%, ... 25%, and 50% reduction in wheat grain yield occurred at 20.1, 17.9, 14.8, and 11.9ºF, respectively, ...

  9. Selecting, Storing, and Serving Ohio Pears

    https://ohioline.osu.edu/factsheet/HYG-5526

    below are approximations. 1 bushel = approximately 50 pounds  1 pound = 2 or 3 medium-sized pears ... color. For these varieties, use the Check-the-Neck test, where gentle thumb pressure is applied near the ... A medium-sized pear (3½ ounce) provides about 100 calories and 6 grams of fiber. Pears contain potassium, copper, ...

  10. 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 ...

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