Add to ORKGFarm consolidation and shifts in livestock production patterns have generated intense interest in the demolition of buildings on farms and ranches. The income tax treatment of — (1) any remaining basis in the property and (2) the costs of demolition,influence the timing of the decision to demolish and whether unused buildings and other improvements should be left standing
Traditionally, a substantial amount of farm property is transferred within the family. A major issue...
One of the important objectives in the incorporation of a farm or ranch business is to accomplish a ...
On March 9, 2002, the President signed into law the Job Creation and Worker Assistance Act of 2002. ...
Rapidly rising farmland values in recent years1 have brought an intense focus to the allocation of t...
The income tax consequences of abandonment in bankruptcy have posed significant problems for farm an...
E.B. 96-17Each year many farm families sell or dispose of some of their farm business assets. Typica...
Enactment of the passive activity loss rules in 1986 was motivated by a desire to curb tax shelter a...
With “buildings” treated uniquely for depreciation purposes, and with numerous structures on farms a...
On sale of a farm or ranch, it can be important how much of the transaction is attributable to the r...
E.B. 94·22 (Formerly A.E. Ext. 89-16)Beginning in the mid-1980s, a substantial number of farmers suf...
For farmers and ranchers considering incorporating, one of the major questions is whether the farm o...
The proposed buyout by Rabobank, a giant Dutch lender, of the Farm Credit Services of America (FCSA)...
Funding the marital and non-marital shares in a farm or ranch estate is always an important decision...
In recent days, the Ways and Means Committee of the U.S. House of Representatives has shown interest...
Historically, expenditures to improve the productivity of soil have been viewed as capital in nature...
Traditionally, a substantial amount of farm property is transferred within the family. A major issue...
One of the important objectives in the incorporation of a farm or ranch business is to accomplish a ...
On March 9, 2002, the President signed into law the Job Creation and Worker Assistance Act of 2002. ...
Rapidly rising farmland values in recent years1 have brought an intense focus to the allocation of t...
The income tax consequences of abandonment in bankruptcy have posed significant problems for farm an...
E.B. 96-17Each year many farm families sell or dispose of some of their farm business assets. Typica...
Enactment of the passive activity loss rules in 1986 was motivated by a desire to curb tax shelter a...
With “buildings” treated uniquely for depreciation purposes, and with numerous structures on farms a...
On sale of a farm or ranch, it can be important how much of the transaction is attributable to the r...
E.B. 94·22 (Formerly A.E. Ext. 89-16)Beginning in the mid-1980s, a substantial number of farmers suf...
For farmers and ranchers considering incorporating, one of the major questions is whether the farm o...
The proposed buyout by Rabobank, a giant Dutch lender, of the Farm Credit Services of America (FCSA)...
Funding the marital and non-marital shares in a farm or ranch estate is always an important decision...
In recent days, the Ways and Means Committee of the U.S. House of Representatives has shown interest...
Historically, expenditures to improve the productivity of soil have been viewed as capital in nature...
Traditionally, a substantial amount of farm property is transferred within the family. A major issue...
One of the important objectives in the incorporation of a farm or ranch business is to accomplish a ...
On March 9, 2002, the President signed into law the Job Creation and Worker Assistance Act of 2002. ...