Add to ORKGIn the June 21, 1996, issue of the Digest we discussed in detail a technical advice memorandum which imposed alternative minimum tax on the sale of potatoes on a deferred basis. That TAM has now been formally released by the Internal Revenue Service. In addition, a U.S. District Court case has upheld IRS in a deferred commodity sale
In recent days, the Ways and Means Committee of the U.S. House of Representatives has shown interest...
In a decision handed down by the Eighth Circuit Court of Appeals on December 29, 2000, additional li...
With little advance notice or fanfare, the Congress in late 1999 narrowed substantially the scope of...
Since 1986, installment sales of commodities have run the risk of alternative minimum tax liability....
In three articles during 1996 we examined in some detail the potential liability for alternative min...
In the June 21, 1996, and the November 15, 1996, issues of the Digest, we examined in detail the pot...
Since enactment of the Installment Sales Revision Act of 1980, which permitted the installment sale ...
For many producers, net farm income for 1998 is expected to be higher than 1999. Despite low prices ...
For farmers who have had a good income year, autumn brings more than harvest; it is often accompanie...
Two different approaches are available to farmers and ranchers who wish to defer income beyond the y...
Other than for dispositions of installment obligations at death and certain tax-free exchanges, the ...
For almost everyone involved with farm income tax, the repeal of the alternative minimum tax provisi...
One of the most surprising — and far reaching — provisions in the Installment Sales Revision Act of ...
The sale of assets held by the taxpayer primarily for sale to customers in the ordinary course of bu...
Lower grain and soybean prices have brought back memories (for many) of the 1980s.1 One of the early...
In recent days, the Ways and Means Committee of the U.S. House of Representatives has shown interest...
In a decision handed down by the Eighth Circuit Court of Appeals on December 29, 2000, additional li...
With little advance notice or fanfare, the Congress in late 1999 narrowed substantially the scope of...
Since 1986, installment sales of commodities have run the risk of alternative minimum tax liability....
In three articles during 1996 we examined in some detail the potential liability for alternative min...
In the June 21, 1996, and the November 15, 1996, issues of the Digest, we examined in detail the pot...
Since enactment of the Installment Sales Revision Act of 1980, which permitted the installment sale ...
For many producers, net farm income for 1998 is expected to be higher than 1999. Despite low prices ...
For farmers who have had a good income year, autumn brings more than harvest; it is often accompanie...
Two different approaches are available to farmers and ranchers who wish to defer income beyond the y...
Other than for dispositions of installment obligations at death and certain tax-free exchanges, the ...
For almost everyone involved with farm income tax, the repeal of the alternative minimum tax provisi...
One of the most surprising — and far reaching — provisions in the Installment Sales Revision Act of ...
The sale of assets held by the taxpayer primarily for sale to customers in the ordinary course of bu...
Lower grain and soybean prices have brought back memories (for many) of the 1980s.1 One of the early...
In recent days, the Ways and Means Committee of the U.S. House of Representatives has shown interest...
In a decision handed down by the Eighth Circuit Court of Appeals on December 29, 2000, additional li...
With little advance notice or fanfare, the Congress in late 1999 narrowed substantially the scope of...