Whole Farm -- Legal and Taxes
| Taxes | ||||
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| Information Files | ||||
| Deductible Livestock Costs for Adjusting 2008 Income Tax Returns -- B1-15 |  |
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| Income Tax Aspects of Property Transfers -- C4-20 | |
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| Federal Gift Taxes -- C4-23 | |
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| Federal Estate Taxes -- C4-24 | |
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| Iowa Inheritance Tax -- C4-25 | |
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| Income Tax Basis: The Forgotten Concept -- C4-26 | |
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| Weather-Related Sales of Livestock -- C4-28 | |
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| Iowa Beginning Farmer Tax Credit Act -- C4-30 | |
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| Newsletter Articles | ||||
| The “small partnership” exception: a way to escape partnership tax complexity -- March 2012 | ||||
| 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 | ||||
| Contracts |
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| Legal Issues | ||||
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| Information Files | ||||
| Legal Terms -- C4-05 | |
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| Business Arrangements -- C4-40 | |
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| Newsletter Articles | ||||
| Proposed regulations recognize uniqueness of LLCs and other pass through entities: passive loss rules relaxed -- April 2012 | ||||
| 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 | ||||
| Legend | ||||
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| Download file in pdf format | |
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| Decision tool |  |
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| Teaching activity | |
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| Voiced media |  |
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For current information on legal issues, upcoming seminars, and court opinions visit the Center for Agricultural Law and Taxation.
