Differences between taxpayers and the Internal Revenue Service over the deductibility of fertilizer, lime and other soil amendments have a long history. The most recent conflict is over the question of whether premium fertilizer levels or the “residual fertilizer supply” are deductible as fertilizer under the statutory provision enacted in 1960.
Harl, Neil E.
"Is "Residual Fertilizer Supply" in Farmland Deductible?,"
Agricultural Law Digest: Vol. 15
, Article 1.
Available at: https://lib.dr.iastate.edu/aglawdigest/vol15/iss9/1