WASHINGTON, D.C. -- Farmers and ranchers need a tax code to manage the risks associated with agriculture while complying with tax liabilities, according to the American Farm Bureau Federation. In a statement filed May 15 with the House Ways and Means Committee for a hearing on small-business taxation, the American Farm Bureau Federation urged congressional members to maintain cash accounting tools and higher small-business expensing limits in any tax code rewrite, according to a May 15 Farm Bureau press release. . . .