Add to ORKGAlthough the possibility of a return to income averaging had been discussed for several years, enactment of income averaging for farm income came as a great surprise to many. The provision is not effective until 1998, and remains available for 1999 and the year 2000, and sunsets at the end of 2000 unless extended by legislative action
The average net farm income is $77,672 for the 58 farms included in the 2000 annual report of the So...
The tax differential caused by variability of taxable income across tax thresholds is estimated for ...
A comparison is made of a number of income averaging procedures on the basis of selected performance...
Proposals that have been advanced or tried regarding methods of averaging farm incomes as a basis fo...
For almost everyone involved with farm income tax, the repeal of the alternative minimum tax provisi...
The long-awaited proposed regulations on income averaging were issued on October 7, 1999. The new re...
After describing the current provisions of the Internal Revenue Code relating to income averaging, P...
The proposed regulations for the income averaging provisions for farmers were made final on January ...
Realized net income of farm operators reached a postwar high of 16.8 billion dollars in .1947 and de...
The average net farm income is $66,412 for the 62 farms included in the 1999 annual report of the So...
Average net farm income was $43,762 in 1999 for the 216 farms included in this annual report of the ...
The average net farm income is $65,739 for the 60 farms included in the 1998 annual report of the So...
Agriculture has always been an industry with cyclical income trends. Prior to 2003, the average farm...
Income averaging for primary producers is a long-standing tax policy in Australia. Major changes wer...
Exact date of working paper unknown.Farm revenue insurance has public appeal as a potential means to...
The average net farm income is $77,672 for the 58 farms included in the 2000 annual report of the So...
The tax differential caused by variability of taxable income across tax thresholds is estimated for ...
A comparison is made of a number of income averaging procedures on the basis of selected performance...
Proposals that have been advanced or tried regarding methods of averaging farm incomes as a basis fo...
For almost everyone involved with farm income tax, the repeal of the alternative minimum tax provisi...
The long-awaited proposed regulations on income averaging were issued on October 7, 1999. The new re...
After describing the current provisions of the Internal Revenue Code relating to income averaging, P...
The proposed regulations for the income averaging provisions for farmers were made final on January ...
Realized net income of farm operators reached a postwar high of 16.8 billion dollars in .1947 and de...
The average net farm income is $66,412 for the 62 farms included in the 1999 annual report of the So...
Average net farm income was $43,762 in 1999 for the 216 farms included in this annual report of the ...
The average net farm income is $65,739 for the 60 farms included in the 1998 annual report of the So...
Agriculture has always been an industry with cyclical income trends. Prior to 2003, the average farm...
Income averaging for primary producers is a long-standing tax policy in Australia. Major changes wer...
Exact date of working paper unknown.Farm revenue insurance has public appeal as a potential means to...
The average net farm income is $77,672 for the 58 farms included in the 2000 annual report of the So...
The tax differential caused by variability of taxable income across tax thresholds is estimated for ...
A comparison is made of a number of income averaging procedures on the basis of selected performance...