Add to ORKGIn three articles during 1996 we examined in some detail the potential liability for alternative minimum tax for deferred payment sales and installment sales of farm commodities. Under pressure from Congress, taxpayers and practitioners, the Internal Revenue Service on January 28, 1997 announced transitional relief through 1996
In legislation signed on October 22, 1999, funds were appropriated for an array of assistance progra...
Lower grain and soybean prices have brought back memories (for many) of the 1980s.1 One of the early...
The sale of assets held by the taxpayer primarily for sale to customers in the ordinary course of bu...
In the June 21, 1996, and the November 15, 1996, issues of the Digest, we examined in detail the pot...
In the June 21, 1996, issue of the Digest we discussed in detail a technical advice memorandum which...
Since 1986, installment sales of commodities have run the risk of alternative minimum tax liability....
For many producers, net farm income for 1998 is expected to be higher than 1999. Despite low prices ...
Since enactment of the Installment Sales Revision Act of 1980, which permitted the installment sale ...
For farmers who have had a good income year, autumn brings more than harvest; it is often accompanie...
For almost everyone involved with farm income tax, the repeal of the alternative minimum tax provisi...
In recent days, the Ways and Means Committee of the U.S. House of Representatives has shown interest...
Two different approaches are available to farmers and ranchers who wish to defer income beyond the y...
Determining the proper federal income tax treatment for government farm program payments for 1998, a...
The act ends the traditional pattern of price and income support with respect to program crops effec...
In the same manner as other merchants and manufacturers, farm and ranch taxpayers buy and sell commo...
In legislation signed on October 22, 1999, funds were appropriated for an array of assistance progra...
Lower grain and soybean prices have brought back memories (for many) of the 1980s.1 One of the early...
The sale of assets held by the taxpayer primarily for sale to customers in the ordinary course of bu...
In the June 21, 1996, and the November 15, 1996, issues of the Digest, we examined in detail the pot...
In the June 21, 1996, issue of the Digest we discussed in detail a technical advice memorandum which...
Since 1986, installment sales of commodities have run the risk of alternative minimum tax liability....
For many producers, net farm income for 1998 is expected to be higher than 1999. Despite low prices ...
Since enactment of the Installment Sales Revision Act of 1980, which permitted the installment sale ...
For farmers who have had a good income year, autumn brings more than harvest; it is often accompanie...
For almost everyone involved with farm income tax, the repeal of the alternative minimum tax provisi...
In recent days, the Ways and Means Committee of the U.S. House of Representatives has shown interest...
Two different approaches are available to farmers and ranchers who wish to defer income beyond the y...
Determining the proper federal income tax treatment for government farm program payments for 1998, a...
The act ends the traditional pattern of price and income support with respect to program crops effec...
In the same manner as other merchants and manufacturers, farm and ranch taxpayers buy and sell commo...
In legislation signed on October 22, 1999, funds were appropriated for an array of assistance progra...
Lower grain and soybean prices have brought back memories (for many) of the 1980s.1 One of the early...
The sale of assets held by the taxpayer primarily for sale to customers in the ordinary course of bu...