Abstract
(This is the first in a series of columns dealing
with various aspects of the law as it relates to
aviculture. Future subjects covered in LEGES
A VIS will include Smuggling, Zoning Restrictions,
Interstate Shipment of Birds, Estate
Planning, and such other matters as come to the
attention of the contributor.)
YOUR INCOME TAXES
AND YOUR BIRDS
The purpose of this article is to urge
that every aviculturist give serious
thought to setting up his bird-keeping as
a business venture so he can benefit from
the many tax advantages provided by
Schedule C of Form 1040. Hard work is
no substitute for being born rich. However,
hard work, coupled with using a
little creativity in planning your tax burden
can make the difference between
staying in the middle class or slipping into
serfdom, particularly with feed and
replacement costs for birds being what
they are.