The proposed regulations for the income averaging provisions for farmers were made final on January 7, 2002. The final regulations addressed several of the shortcomings in the proposed regulations issued in 1999
With government farm payments making up close to half of net farm income (and nearly 100 percent in ...
The longstanding practice of Agricultural Law Digest, dating from commencement of publication, has b...
Determining the proper federal income tax treatment for government farm program payments for 1998, a...
The long-awaited proposed regulations on income averaging were issued on October 7, 1999. The new re...
For almost everyone involved with farm income tax, the repeal of the alternative minimum tax provisi...
Two recently published Notices have focused attention on the application of the mid-year and mid-mon...
The proposed buyout by Rabobank, a giant Dutch lender, of the Farm Credit Services of America (FCSA)...
As a general rule, federal (and state) agricultural program payments received as cash or in the form...
The act ends the traditional pattern of price and income support with respect to program crops effec...
From the time of enactment in 1997 of income averaging for those involved in a farming business, eff...
In an article in the May 16, 2003, issue of Agricultural Law Digest,1 which was published in the May...
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...
On October 20, 2005, the Department of the Treasury issued proposed regulations1 for the domestic pr...
Earned Income Credit. Legislation to make it clear that gains and losses “from the sale of livestock...
With government farm payments making up close to half of net farm income (and nearly 100 percent in ...
The longstanding practice of Agricultural Law Digest, dating from commencement of publication, has b...
Determining the proper federal income tax treatment for government farm program payments for 1998, a...
The long-awaited proposed regulations on income averaging were issued on October 7, 1999. The new re...
For almost everyone involved with farm income tax, the repeal of the alternative minimum tax provisi...
Two recently published Notices have focused attention on the application of the mid-year and mid-mon...
The proposed buyout by Rabobank, a giant Dutch lender, of the Farm Credit Services of America (FCSA)...
As a general rule, federal (and state) agricultural program payments received as cash or in the form...
The act ends the traditional pattern of price and income support with respect to program crops effec...
From the time of enactment in 1997 of income averaging for those involved in a farming business, eff...
In an article in the May 16, 2003, issue of Agricultural Law Digest,1 which was published in the May...
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...
On October 20, 2005, the Department of the Treasury issued proposed regulations1 for the domestic pr...
Earned Income Credit. Legislation to make it clear that gains and losses “from the sale of livestock...
With government farm payments making up close to half of net farm income (and nearly 100 percent in ...
The longstanding practice of Agricultural Law Digest, dating from commencement of publication, has b...
Determining the proper federal income tax treatment for government farm program payments for 1998, a...