Decision

Tools (xls)

• Deductible Livestock Costs for Adjusting 2008 Income Tax Returns -- B1-15

• Income Tax Aspects of Property Transfers -- C4-20

• Gift Tax -- C4-23

• Federal Estate Tax -- C4-24

• Iowa Inheritance Tax -- C4-25

• The Debate over Repeal of the Federal Estate Tax: The Income Tax Basis Issue -- C4-26

• Weather-Related Sales of Livestock -- C4-28

• Iowa Beginning Farmer Tax Credit Act -- C4-30

• The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 -- February 2011

• Change of “taxpayer” after crop insurance (and disaster payment) deferral -- February 2010

• Side-stepping SE tax on a trade? -- July 2009

• American Recovery and Reinvestment Act of 2009 -- April 2009

• IRS says amendments to regulations needed for late section 179 elections on amended returns after 2007 -- November 2008

• Self-employment tax for spouses receiving farm program payments? -- March 2008

• Deferring crop sales to reduce income tax liability -- November 2007

• No “basis shifting” in related party like-kind exchange -- April 2007

• IRS notice on SE tax on CRP Payments -- February 2007

• Further guidance on where real property interests constitute an interest in a closely-held business for purposes of I.R.C. § 6166 -- October 2006

• Fixing values at death for federal estate tax purposes -- July 2006

• What’s ahead for federal gift tax? -- June 2006

• Self-employment tax on contract production “rents”-- April 2006

• Selected provisions of the Gulf Opportunity Zone Act of 2005 -- February 2006

• “Cashing out” with related party exchanges -- February 2006

• The debate over repeal of the Federal Estate Tax: The income tax basis issue -- September 2005

• Recapture in like-kind exchanges -- August 2005

• LLCs and passive activity losses -- May 2005

• Reporting income under ledger contracts -- September 2004

• Is “residual fertilizer supply” in farmland deductible? -- July 2004

• Meals and lodging: Not deductible for non-employees -- May 2004

• Internal Revenue Code §179 expensing -- March 2004

• Hedging or speculation: Watch who does the hedging -- February 2004

• Repair or capitalize expenditures? -- January 2004

• Depreciation on listed property vehicles -- January 2004

• Federal estate taxation of farm and ranch estates -- November 2003

• Cash Renting After Death: A Problem for Installment Payment of Federal Estate Tax? -- August 2003

• Developments in CRP Payment Reporting -- July 2003

• Jobs and Growth Tax Relief Reconciliation Act of 2003 -- June 2003

• Self-Employment Tax on Rented Land If Some Land Is Not Rented -- April 2003

• When Are Livestock Exchanges "Like-Kind"? -- March 2003

Decision

Tools (xls)

• Twelve Basic Rules of Contracting -- C4-60

• When a Contract Obligor Becomes an Owner of the Contract -- February 2003

• Legal Terms -- C4-05

• Business Arrangements -- C4-40

• Dynasty Trusts: Another View -- January 2012

• Portability - great idea but full of planning problems -- October 2011

• When is an operating arrangement a partnership? -- November 2010

• Worker, homeownership, and business assistance act of 2009 -- December 2009

• Hazards of basing an estate plan on successive life estates -- November 2009

• The Tax Court and the U.S. Court of Federal Claims agree: Members of LLCs and LLPs are not to be treated as limited partners -- October 2009

• Top ten agricultural law developments of 2006 -- January 2007

• U.S. Supreme Court muddies the waters on isolated wetlands -- August 2006

• New Medicaid rules will impact estate planning for long-term health care - May 2006

• Top ten agricultural law developments of 2005 -- January 2006

• The Kelo case and eminent domain -- setting the record straight and a proposal for reform -- November 2005

• Major developments in Chapter 12 bankruptcy -- October 2005

• Supreme Court rules that beef check-off is government speech; but check-off litigation may not be over -- July 2005

• Top ten agricultural law developments in 2004 (last in a series) -- April 2005

• Top ten agricultural law developments in 2004 (second in a series) -- March 2005

• Top ten agricultural law developments in 2004 (first in a series)-- February 2005

• Developments in GMO patent infringement cases -- July 2004

• Disposition of installment obligations -- June 2004

• To repeal or not repeal the rule against perpetuities -- September 2003

• Purchasing QFOBI assets from the estate -- March 2003