[hedgetrimmer]

These conversions from animal husbandry to viticulture were only possible given the availability of free government subsidies.

I've heard this before. Can you point to links or other corroboration?

[Amerigomag]

http://www.irs.gov/

[Amerigomag]

An even better resource:

http://www.irs.gov/businesses/small/industries/content/0,,id=100092,00.html

[Amerigomag]

Notice that an agricultural NOL has a 5 year carryback against your dental, medical, finanacial planning, lending, etc. business income.