Add to ORKGFor more than four decades the Internal Revenue Service has tried to limit the amount of fertilizer, chemicals, feed, seed and other inputs that farmers could pay for and deduct in the year before the inputs are actually used or consumed. Early litigation involved mostly tax shelter operations but more recent cases challenged deductions claimed by bona fide farmers
In three articles during 1996 we examined in some detail the potential liability for alternative min...
Between 1931 and 1982, the states of Kansas, North Dakota, Minnesota, South Dakota, Wisconsin, Iowa,...
Recent discussions in Congressional Committees to limit or prohibit cash accounting in farm and ranc...
For more than four decades the Internal Revenue Service has tried to limit the amount of fertilizer,...
Differences between taxpayers and the Internal Revenue Service over the deductibility of fertilizer,...
Farmers and ranchers often pay for feed, supplies, fertilizer, and other inputs in one year and use ...
For farmers who have had a good income year, autumn brings more than harvest; it is often accompanie...
In the June 21, 1996, issue of the Digest we discussed in detail a technical advice memorandum which...
For many producers, net farm income for 1998 is expected to be higher than 1999. Despite low prices ...
As a general rule, federal (and state) agricultural program payments received as cash or in the form...
On October 20, 2005, the Department of the Treasury issued proposed regulations1 for the domestic pr...
Historically, expenditures to improve the productivity of soil have been viewed as capital in nature...
In 1986, Congress enacted legislation allowing solvent farm debtors to avoid income from the dischar...
A major question in some farm operations on the cash method of accounting is when payment is conside...
Two different approaches are available to farmers and ranchers who wish to defer income beyond the y...
In three articles during 1996 we examined in some detail the potential liability for alternative min...
Between 1931 and 1982, the states of Kansas, North Dakota, Minnesota, South Dakota, Wisconsin, Iowa,...
Recent discussions in Congressional Committees to limit or prohibit cash accounting in farm and ranc...
For more than four decades the Internal Revenue Service has tried to limit the amount of fertilizer,...
Differences between taxpayers and the Internal Revenue Service over the deductibility of fertilizer,...
Farmers and ranchers often pay for feed, supplies, fertilizer, and other inputs in one year and use ...
For farmers who have had a good income year, autumn brings more than harvest; it is often accompanie...
In the June 21, 1996, issue of the Digest we discussed in detail a technical advice memorandum which...
For many producers, net farm income for 1998 is expected to be higher than 1999. Despite low prices ...
As a general rule, federal (and state) agricultural program payments received as cash or in the form...
On October 20, 2005, the Department of the Treasury issued proposed regulations1 for the domestic pr...
Historically, expenditures to improve the productivity of soil have been viewed as capital in nature...
In 1986, Congress enacted legislation allowing solvent farm debtors to avoid income from the dischar...
A major question in some farm operations on the cash method of accounting is when payment is conside...
Two different approaches are available to farmers and ranchers who wish to defer income beyond the y...
In three articles during 1996 we examined in some detail the potential liability for alternative min...
Between 1931 and 1982, the states of Kansas, North Dakota, Minnesota, South Dakota, Wisconsin, Iowa,...
Recent discussions in Congressional Committees to limit or prohibit cash accounting in farm and ranc...