Proceeds from insurance, such as from hail or fire coverage, are includible in gross income in the year actually or constructively received. In effect, destruction or damage to crops and receipt of insurance proceeds are treated as a sale of the crop
Hail damage to crops in north central Iowa caused great losses; the total of which will become more ...
The federal crop insurance program is a critical risk management tool for agricultural producers whi...
Lower grain and soybean prices have brought back memories (for many) of the 1980s.1 One of the early...
The latest wrinkle on crop insurance, taking crop revenue into account as well as yield, represents ...
The widespread drought in 2012, reportedly the worst since 1936, has focused attention on crop insur...
In legislation signed on October 22, 1999, funds were appropriated for an array of assistance progra...
Heavy rains and widespread flooding in the Upper Midwest have focused attention on financial and tax...
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...
In recent days, the Ways and Means Committee of the U.S. House of Representatives has shown interest...
One of the basic elements of federal income tax law has been the doctrine of constructive receipt.1 ...
The frequent rains that have soaked Iowa this year have left many corn and soybean fields unplanted ...
Nearly 90 percent of the corn and soybean acres in Iowa are covered by multiple peril crop insurance...
Federal crop insurance programs have a prevented planting provision that can protect producers from ...
In the January 19, 1990, Agricultural Law Digest, at page 33, we reported that Congress had not acte...
Hail damage to crops in north central Iowa caused great losses; the total of which will become more ...
The federal crop insurance program is a critical risk management tool for agricultural producers whi...
Lower grain and soybean prices have brought back memories (for many) of the 1980s.1 One of the early...
The latest wrinkle on crop insurance, taking crop revenue into account as well as yield, represents ...
The widespread drought in 2012, reportedly the worst since 1936, has focused attention on crop insur...
In legislation signed on October 22, 1999, funds were appropriated for an array of assistance progra...
Heavy rains and widespread flooding in the Upper Midwest have focused attention on financial and tax...
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...
In recent days, the Ways and Means Committee of the U.S. House of Representatives has shown interest...
One of the basic elements of federal income tax law has been the doctrine of constructive receipt.1 ...
The frequent rains that have soaked Iowa this year have left many corn and soybean fields unplanted ...
Nearly 90 percent of the corn and soybean acres in Iowa are covered by multiple peril crop insurance...
Federal crop insurance programs have a prevented planting provision that can protect producers from ...
In the January 19, 1990, Agricultural Law Digest, at page 33, we reported that Congress had not acte...
Hail damage to crops in north central Iowa caused great losses; the total of which will become more ...
The federal crop insurance program is a critical risk management tool for agricultural producers whi...
Lower grain and soybean prices have brought back memories (for many) of the 1980s.1 One of the early...