Historically, expenditures to improve the productivity of soil have been viewed as capital in nature and not deductible. Over the past four decades Congress has acted to make some expenditures deductible if specified conditions are met
Administration report feature about the debate on the extent of State and Federal aid and incentives...
Enactment of the passive activity loss rules in 1986 was motivated by a desire to curb tax shelter a...
On October 20, 2005, the Department of the Treasury issued proposed regulations1 for the domestic pr...
Differences between taxpayers and the Internal Revenue Service over the deductibility of fertilizer,...
Although it was generally believed for many years that environmental cleanup costs were currently de...
Rapidly rising farmland values in recent years1 have brought an intense focus to the allocation of t...
Soil conservation is one of the more basic and complex agricultural problems which face individual f...
In recent days, the Ways and Means Committee of the U.S. House of Representatives has shown interest...
The justification for government investment in soil conservation is reviewed. Problems with criteria...
The farmer’s land is his capital. He can no more afford to exhaust his soil in producing farm and fo...
In an effort to curb manipulations by taxpayers on the cash method of accounting, and to limit the d...
In a Technical Advice Memorandum, the Internal Revenue Service has ruled that the cleanup expenses a...
For more than four decades the Internal Revenue Service has tried to limit the amount of fertilizer,...
For many producers, net farm income for 1998 is expected to be higher than 1999. Despite low prices ...
The typical Iowa citizen is proud of his state and of its position as one of the most productive agr...
Administration report feature about the debate on the extent of State and Federal aid and incentives...
Enactment of the passive activity loss rules in 1986 was motivated by a desire to curb tax shelter a...
On October 20, 2005, the Department of the Treasury issued proposed regulations1 for the domestic pr...
Differences between taxpayers and the Internal Revenue Service over the deductibility of fertilizer,...
Although it was generally believed for many years that environmental cleanup costs were currently de...
Rapidly rising farmland values in recent years1 have brought an intense focus to the allocation of t...
Soil conservation is one of the more basic and complex agricultural problems which face individual f...
In recent days, the Ways and Means Committee of the U.S. House of Representatives has shown interest...
The justification for government investment in soil conservation is reviewed. Problems with criteria...
The farmer’s land is his capital. He can no more afford to exhaust his soil in producing farm and fo...
In an effort to curb manipulations by taxpayers on the cash method of accounting, and to limit the d...
In a Technical Advice Memorandum, the Internal Revenue Service has ruled that the cleanup expenses a...
For more than four decades the Internal Revenue Service has tried to limit the amount of fertilizer,...
For many producers, net farm income for 1998 is expected to be higher than 1999. Despite low prices ...
The typical Iowa citizen is proud of his state and of its position as one of the most productive agr...
Administration report feature about the debate on the extent of State and Federal aid and incentives...
Enactment of the passive activity loss rules in 1986 was motivated by a desire to curb tax shelter a...
On October 20, 2005, the Department of the Treasury issued proposed regulations1 for the domestic pr...