The decline in recent months of farm commodity prices, especially crops, may threaten beginning farmers and those with limited resources.1 In some instances, the ability to repay short-term production loans may be in question. It is important to note that late year-end payments by rolling over a loan into the following year’s line of credit are likely to be challenged as to deductibility. The Internal Revenue Service in mid-1983 announced that rollovers involving the same lender, with the rollover of the unpaid interest amount treated as though the interest had been paid, would no longer be an accepted practice.2 That announcement was made after IRS had won three cases relative to that issue.