To prepare tax professionals, accountants, farm business advisers and attorneys on the tax-law changes affecting small businesses and farms, Cornell University's Department of Agricultural, Resource and Managerial Economics and Cornell Cooperative Extension (CCE) will sponsor a Small Business and Farm Tax School, and an In-Depth Tax School around New York state in November and December.

Topics include a summary of the latest Internal Revenue Service rulings, troublesome parts of recent legislation, education provisions, retirement, trusts and estates, Form 4797, Form 990, agricultural issues, partnerships, limited liability corporations and small-business problems.

The two-day In-Depth Tax School will be held in four regional locations. For details about this school, contact Charlie Cuykendall at (607) 255-1585, e-mail chc4@cornell.edu. Enrolled professionals might be eligible for in-service training credits. The registration fee is $210 for the two-day course. Registration ends seven days prior to the beginning of the course. The registration fee does not include overnight lodging. The dates and locations for the schools are:

• Nov. 3-4, Ramada Inn, 65 Front St., Binghamton;
• Nov. 10-11, Holiday Inn, Thruway Exit 48, Batavia;
• Nov. 15-16, Holiday Inn (formerly Four Points Inn), Thruway Exit 37,
• Liverpool-Syracuse; and
• Nov. 17-18, Turning Stone, Thruway Exit 33, Verona.
• The one-day Small Business and Farm Tax School will be held in the following locations:
• Nov. 23, Best Western, Canton. For information, contact Bill Van Loo at CCE
• Saint Lawrence County, (315) 379-9192;
• Nov. 30, St. Bonaventure, Olean. For information contact Joan Petzen, CCE
• Cattaraugus County, (716) 699-2377;
• Dec. 1, Batavia Party House, Batavia. For information contact John Hanchar, CCE
• Livingston County, (716) 658-3250;
• Dec. 7, Holiday Inn, Saratoga Springs, Troy. For information contact Cathy Wickswat,
• CCE Rensselaer County, at (518) 272-4210;
• Dec. 8, Holiday Inn, Oneonta. For information contact Zaid Kurdieh, CCE
• Chenango County, (607) 334-5841;
• Dec. 15, Holiday Inn, Waterloo. For information contact John Hanchar, CCE
• Livingston County, (716) 658-3250; and
• Dec. 16, Treadway Inn, Owego. For information contact Sheila Marshman, CCE
• Tioga County, (607) 687-4020.