Add to ORKGFor many producers, net farm income for 1998 is expected to be higher than 1999. Despite low prices for most commodities in 1998, forward sales of commodities at higher prices and deferral of income into 1998 have combined to produce a higher level of net farm income than will likely be the case in 1999 unless commodity prices recover substantially. Therefore, many producers are expected to want to defer income from crop and livestock sales into 1999
Since enactment of the Installment Sales Revision Act of 1980, which permitted the installment sale ...
The sale of assets held by the taxpayer primarily for sale to customers in the ordinary course of bu...
As a general rule, federal (and state) agricultural program payments received as cash or in the form...
Two different approaches are available to farmers and ranchers who wish to defer income beyond the y...
For farmers who have had a good income year, autumn brings more than harvest; it is often accompanie...
In three articles during 1996 we examined in some detail the potential liability for alternative min...
In the June 21, 1996, issue of the Digest we discussed in detail a technical advice memorandum which...
In legislation signed on October 22, 1999, funds were appropriated for an array of assistance progra...
Since 1986, installment sales of commodities have run the risk of alternative minimum tax liability....
Proceeds from insurance, such as from hail or fire coverage, are includible in gross income in the y...
In the same manner as other merchants and manufacturers, farm and ranch taxpayers buy and sell commo...
In the June 21, 1996, and the November 15, 1996, issues of the Digest, we examined in detail the pot...
In recent days, the Ways and Means Committee of the U.S. House of Representatives has shown interest...
With government farm payments making up close to half of net farm income (and nearly 100 percent in ...
According to the National Agricultural Statistical Service, January to May 1998 Iowa farm cash recei...
Since enactment of the Installment Sales Revision Act of 1980, which permitted the installment sale ...
The sale of assets held by the taxpayer primarily for sale to customers in the ordinary course of bu...
As a general rule, federal (and state) agricultural program payments received as cash or in the form...
Two different approaches are available to farmers and ranchers who wish to defer income beyond the y...
For farmers who have had a good income year, autumn brings more than harvest; it is often accompanie...
In three articles during 1996 we examined in some detail the potential liability for alternative min...
In the June 21, 1996, issue of the Digest we discussed in detail a technical advice memorandum which...
In legislation signed on October 22, 1999, funds were appropriated for an array of assistance progra...
Since 1986, installment sales of commodities have run the risk of alternative minimum tax liability....
Proceeds from insurance, such as from hail or fire coverage, are includible in gross income in the y...
In the same manner as other merchants and manufacturers, farm and ranch taxpayers buy and sell commo...
In the June 21, 1996, and the November 15, 1996, issues of the Digest, we examined in detail the pot...
In recent days, the Ways and Means Committee of the U.S. House of Representatives has shown interest...
With government farm payments making up close to half of net farm income (and nearly 100 percent in ...
According to the National Agricultural Statistical Service, January to May 1998 Iowa farm cash recei...
Since enactment of the Installment Sales Revision Act of 1980, which permitted the installment sale ...
The sale of assets held by the taxpayer primarily for sale to customers in the ordinary course of bu...
As a general rule, federal (and state) agricultural program payments received as cash or in the form...