Add to ORKGThe long-awaited proposed regulations on income averaging were issued on October 7, 1999. The new regulations provide guidance in several areas although some questions remain unanswered
Although ledger contracts for marketing hogs have been around for nearly a decade,1 audit activity h...
In recent days, the Ways and Means Committee of the U.S. House of Representatives has shown interest...
For farmers who have had a good income year, autumn brings more than harvest; it is often accompanie...
The proposed regulations for the income averaging provisions for farmers were made final on January ...
For almost everyone involved with farm income tax, the repeal of the alternative minimum tax provisi...
From the time of enactment in 1997 of income averaging for those involved in a farming business, eff...
Two recently published Notices have focused attention on the application of the mid-year and mid-mon...
On October 20, 2005, the Department of the Treasury issued proposed regulations1 for the domestic pr...
In 1986, Congress enacted the passive loss rules barring the deduction of passive trade or business ...
Although the possibility of a return to income averaging had been discussed for several years, enact...
The Extra-Territorial Income Exclusion Act of 2000,1 which repealed the rules regarding Foreign Sale...
Temporary and final regulations issued in late 2002 for the exclusion from income of gain on the pri...
Exact date of working paper unknown.Farm revenue insurance has public appeal as a potential means to...
The final regulations (which were published on December 24, 2002) to determine a taxpayer’s principa...
The longstanding practice of Agricultural Law Digest, dating from commencement of publication, has b...
Although ledger contracts for marketing hogs have been around for nearly a decade,1 audit activity h...
In recent days, the Ways and Means Committee of the U.S. House of Representatives has shown interest...
For farmers who have had a good income year, autumn brings more than harvest; it is often accompanie...
The proposed regulations for the income averaging provisions for farmers were made final on January ...
For almost everyone involved with farm income tax, the repeal of the alternative minimum tax provisi...
From the time of enactment in 1997 of income averaging for those involved in a farming business, eff...
Two recently published Notices have focused attention on the application of the mid-year and mid-mon...
On October 20, 2005, the Department of the Treasury issued proposed regulations1 for the domestic pr...
In 1986, Congress enacted the passive loss rules barring the deduction of passive trade or business ...
Although the possibility of a return to income averaging had been discussed for several years, enact...
The Extra-Territorial Income Exclusion Act of 2000,1 which repealed the rules regarding Foreign Sale...
Temporary and final regulations issued in late 2002 for the exclusion from income of gain on the pri...
Exact date of working paper unknown.Farm revenue insurance has public appeal as a potential means to...
The final regulations (which were published on December 24, 2002) to determine a taxpayer’s principa...
The longstanding practice of Agricultural Law Digest, dating from commencement of publication, has b...
Although ledger contracts for marketing hogs have been around for nearly a decade,1 audit activity h...
In recent days, the Ways and Means Committee of the U.S. House of Representatives has shown interest...
For farmers who have had a good income year, autumn brings more than harvest; it is often accompanie...