Posted on June 23rd, 2026

Steven Pybrum has 30 years of experience working with farms and ranches and the related fine details and nuances of the Internal Revenue Code that provide benefits, deductions, credits, guidelines and opportunities for anyone in the farming and ranching agricultural activity.

Agricultural taxation is one of the most specialized, complex areas of federal tax law because it involves unique deductions, timing differences, credits, accelerated depreciation rules, accounting methods, estate planning provisions, process cost accounting, conservation incentives, and livestock/crop taxation.

Training young staff about livestock taxation was much like teaching a sex education class. Explanations about breeding and neutering made depreciation and inventory differences.

Why Agricultural Tax Law Requires a Specialist

These farming rules and the related agricultural tax laws are not taught in university classes; they are not followed by university professors because they do not prepare in the real-world farming business tax returns of any kind. These university professors do not represent taxpayers before the IRS because, as a professor, they are not an approved person that can perform IRS representation services, they are unqualified.

In every day practice there are bookkeepers, general practice CPA’s, attorneys, then there are those professionals that through hard work, dedication, experience, education, and passion for farming they become agricultural tax specialists. So, you can pick the nurse, the general practice doctor or you can choose a specialist that has a very deep understanding of agriculture, the tax law and the industry challenges.

It is through time, energy, love and passion does one become immersed in the tax law that relates to agriculture. Many of the provisions have never been visited by practicing CPA’s or Attorney’s. These obscure provisions are only discovered by real world practitioners that want to learn more about agriculture and how to help people that are involved with agricultural activities.

Sharing Agricultural Tax Knowledge

Steven Pybrum CPA & MBA has taken learning and practicing agricultural tax law to a new level. He shares that knowledge in newsletters and in the past his syndicated column “Agri-Business Tax Tips” carried in the nation’s largest newspapers and magazines.

There are publications and biographies that specifically refer to Steven Pybrum as the "King of Agricultural Taxation," citing his decades of agricultural tax consulting, syndicated "Agri-Business Tax Tips" column, television appearances, and representation of farming enterprises before the Internal Revenue Service and the United States Tax Court.

Agricultural Tax Experience

Steven Pybrum has won many farming cases before the IRS while representing farming clients on subject matters as: farming deductions, pre-paid expenses, artichoke growing, cash basis, blueberry growing, vegetable coolers as a productive part of the harvesting process, use of vehicles, tractors, cultivation, vineyard deductions, irrigation systems, livestock, dairy cows, feed purchases, contract labor, cotton farming, tree and nut expenses, farm buildings, land lease payments, breeding fees, race horses, farm depreciation and cost segregation, single purpose farming structures, family farm transfers, family farm succession planning and estate planning, hobby loss rules, farm partnership agreements, choice of entity, winery operations and deductions and labor contracting.

The Agricultural CPA's Role

The agricultural CPA is often the quarterback coordinating the attorney, banker, insurance agent, appraiser, lender, and family members to keep the farm operating successfully through the ups and downs of monthly farm transactions.