MARCH 2026
Vol. XXVII No. 2 P.O. Box 997 Conrad, MT 59425-0997
Phone 406-271-5533 Fax 406-271-5727 website: tradersdispatch.com E-MAIL: advertising @ tradersdispatch.com
What is IRS Section 180
By Shannon Sand, UNL With recent land purchases, some are asking questions to learn more about IRS Section 180 and how it may provide tax deductions in the year of purchase. Let’s explore more about this tax code. What is this code and what may it have to do with the purchased ground? Section 180 states that “In general: a taxpayer engaged in the business of farming may elect to treat expenses, which are usually not chargeable to capital account expenditures, as chargeable to the capital account, which are paid or incurred during the taxable year. Qualified purchases or acquisitions include fertilizer, lime, ground limestone, marl, or other materials to enrich, neutralize, or condition land used in farming, or for the application of such materials to such land. The expenditures so treated shall be allowed as a deduction. This means that section 180 can potentially allow landowners of newly acquired land to treat the residual fertility present in the soil at the time of purchase as a deductible cost. Typically, an IRS section 180 tax deduction must be filed in the same year the land is purchased. However, opportunities may exist to file an amended tax return up to three years CONTINUED ON PAGE A2
AUCTIONS
Mar 6 - 12, 13, Booker Auction, Annual Early Spring Eltopia Consignment, Online.......................................................................................................... A3 Mar 9 - 25, Ascent Auction Services, Joel Bos Retirement, Online.............. A5 Mar 9 - Apr 8., Rivers West Auction, CHS Montana Statewide Rolling Stock & Ag Equip Inv Reduction, Online.................................................................. A7 Mar 9 - 31, Musser Bros Auctions & Real Estate, NW Regional Consignment, Online.......................................................................................................... A9 Mar 11 - 25, Rivers West Auction, Firearms, Ammo, Outdoor Auction, Online. .................................................................................................................. A10 Mar 16 - 25, Booker Auction, Annual Spring Offsit Consignment, Online... A3 Mar 17 - Mar 31, Pate Auction Inc., Outdoor Solutions Downsizing, Online.... .................................................................................................................. A13 Mar 18 - Apr 1, Rivers West Auction, Ray Swenson Estate, Online............ A16 Mar 22, RLP Auctions, Tractors, Vehicles, Equip, ATV’s, Hamilton MT...... A22 Mar 23 - Apr 8, Ascent Auction Services, Montana Statewide Spring Equipment Auction, Online........................................................................................... A5 Apr 11, Burow’s Auction Service, Boggs & Buffham Retirement, Great Falls MT............................................................................................................. A28 Apr 25 - May 9, Pate Auction Inc., Spring 2026 State of Montana Surplus Property, Online........................................................................................ A29 Apr 27 - May 13., Ascent Auction Inc., Belgrade Spring Equipment & Vehicle Auction, Online........................................................................................... A5 May 9, Flying D Auction, Keith Littrell, Vehicle & Collectible Reduction Sale, Shelby MT................................................................................................. A35 May 16, Weaver Auctions, 13th Annual Spring Farm & Ranch Consignment, Drummond MT.......................................................................................... A22
Lambing webinar series
On Tuesday, March 17, the University of Wyoming Extension Sheep Task Force will host a free webinar about managing flock health around lambing season. The webinar, which is the first of two episodes, will discuss strategies for mitigating ewe and lamb stress from late gestation through docking. The second webinar will be hosted Thursday, March 26. Both webinars will be held 6-7:30 p.m. on Zoom. Topics: March 17: Colostrum and orphan lamb management March 26: Metabolic stress of ewes through late gestation and early lactation The sessions will be led by members of the UW Extension Sheep Task Force and feature guests from the industry. The Sheep Task Force supports Wyoming’s sheep producers facing current industry challenges through evidence-based research and on-the-ground implementation. “Lambing is the first opportunity to have a positive impact on the success of the lamb crop, which makes proper preparation super important and beneficial,” says Jedidiah Hewlett, Converse County extension educator. CONTINUED ON PAGE A2
Never know what you might find at a trade show! These items were on display and for sale at M.A.T.E. in Billings, Montana. They were hand made by 5G Modular MT Metal Fabrication of Laurel, Montana. Along with all sorts of things including jewelry, clothing, decorative items, ag equipment and much more.
License Ambassadors program starts March 1 Due to outdated equipment and the need to allow for more flexibility for businesses looking to sell hunting and fishing licenses, Montana Fish, Wildlife & Parks is moving to a new License Ambassador program this spring. This move to the License Ambassador program is going to transition all license sales and applications to our online licensing system (OLS). This move allows FWP to add additional businesses who would like to sell licenses and move away from the old point of sale systems that were unreplaceable and outdated. As FWP has worked on this transition, we’ve heard lots of questions and concerns. A couple of questions we’re hearing include: Can I still go into my local sporting good store and buy my license? Answer: That depends if your local store has signed up to be a License Ambassador. FWP has worked with local businesses who want to be Ambassadors to provide them window decals, technical support and promotional materials so that it’s clear to
PRODUCTION SALES
Mar 16, Whistling Winds Angus, Inc, Hingham MT..A4 Mar 19, Rough Country Breeders, Martin Red Angus & Koss Angus, Glasgow MT.......................................A6 Mar 19 - Mar 21, Danell Diamond Six Ranch, Gelbvieh & Angus, Online.......................................................A2 Mar 21, Gnerer Angus, Olive MT...............................A8 Mar 24, Open Gate Ranch, Black, Red, Simmental, SimAngus, Fairfield MT........................................A11 Mar 25, Peterson Grain & Cattle, Angus, Havre MT....A15 Mar 26, Gibbs Red Angus, Glasgow MT.................A24 Mar 28, Valley View Charolais, Columbus MT........A19 Apr 1, Nissen Angus, Chinook MT..........................A25 Apr 2. Arntzen Angus Ranch, Hilger MT.................A27 Apr 15, Milk River Angus, Chinook MT..................A28 Apr 25, Eayrs Ranch, Glasgow MT.........................A33 May 7, Koenig Ranch Reds, Glasgow MT...............A39
customers which businesses are FWP License Ambassadors. Are license sales now only online? Answer: No, you can go to an FWP office or License Ambassador to buy or apply for a license. You can also, like always, buy and apply online. Can I pay in cash at a License Ambassador? Answer: No. The License Ambassador program uses the online licensing system the public uses. All transactions are finalized with a credit card. Remember, the 2026 license year starts March 1. At that time, you can buy your new hunting and fishing licenses and apply for permits.
OTHER DATED
Mar 13-14, G.A.T.E Trade Show, Glendive MT..... A16 Apr 7, Montana Department of Ag Pesticide Disposal, Kalispell MT....................................................... A23 Apr 8, Montana Department of Ag Pesticide Disposal, Plains MT........................................................... A23 Apr 9, Montana Department of Ag Pesticide Disposal, Missoula MT...................................................... A23 July 7, Montana Department of Ag Pesticide Disposal, Polson MT.......................................................... A23 July 8, Montana Department of Ag Pesticide Disposal, Hamilton MT...................................................... A23 July 9, Montana Department of Ag Pesticide Disposal, Butte MT............................................................ A23
PRIVATE TREATY
Brownell Polled Herefords, Pendroy MT.............A17 Browning Angus, Fallon MT................................A44 Clay Creek Angus, Greybull, WY..........................A20 Dallas Polled Herefords, Canyon Creek MT..........A9 Duncan Ranch Co, Herefords, Joplin MT............A35 Ferrat Ranch, Toston MT......................................A40 K & C Herefords, Deer Lodge MT.........................A17 McMurry Cattle, Herefords, Billings MT..............A17 Thomas Herefords, Gold Creek MT.....................A17 Turner Angus, Shelby MT.....................................A30 Wichman Herefords, Moore MT...........................A17
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