Neil
Harl
Charles F. Curtiss
Distinguished Professor in Agriculture and Emeritus Professor of Economics
478F Heady
Ames, IA 50011-1070
515.294.6354
harl@iastate.edu
Newsletter Articles
- IRS says amendments to regulations needed for late section 179 elections on amended returns after 2007 -- November 2008
- Payment limitations in the Food, Conservation, and Energy Act of 2008 (the 2008 Farm Bill) -- September 2008
- Tax provisions in the Food, Conservation, and Energy Act of 2008 (the 2008 Farm Bill) -- August 2008
- Congressional research service report to Congress on CRP is incomplete and misleading -- May 2008
- Self-employment tax for spouses receiving farm program payments? -- March 2008
- No “basis shifting” in related party like-kind exchange -- April 2007
- IRS notice on SE tax on CRP Payments -- February 2007
- The latest on reporting CSP payments -- November 2006
- 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
- More on handling CSP payments -- March 2006
- “Cashing out” with related party exchanges -- February 2006
- Reporting Conservation Security Program payments -- January 2006
- Major developments in Chapter 12 bankruptcy -- October 2005
- 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
- Disposition of installment obligations -- June 2004
- Meals and lodging: Not deductible for non-employees -- May 2004
- Hedging or speculation: Watch who does the hedging -- February 2004
- Repair or capitalize expenditures? -- January 2004
- Depreciation on listed property vehicles -- January 2004
- Presence of Mad Cow disease in U.S. raises significant questions concerning U.S. food safety policies -- December 2003
- Federal estate taxation of farm and ranch estates -- November 2003
- To repeal or not repeal the rule against perpetuities -- September 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
- Purchasing QFOBI assets from the estate -- March 2003
- When are livestock exchanges “Like-Kind”? -- March 2003
- When a contract obligor becomes an owner of the contract -- February 2003
- Changing CCC loan reporting -- April 2002
- Key Supreme Court ruling on plant patents -- March 2002
- Final regulations on income averaging for farmers -- February 2002
- Handling gains and losses on cooperative stock -- February 2002
- Handling joint tenancies at death -- January 2002
- Applying the new capital gains rules -- January 2002
- Care needed to assure hedging result -- September 2001
- Calculating solvency: A new development -- August 2001
- Debt in excess of basis -- August 2001
- Repeal of Federal Estate Tax: A good idea or a mistake? -- April 2001
- More on Mizell -- February 2001
- Why worry about changing structure -- September 2000
- Repealing the rule against perpetuities -- August 2000
- Frequently asked questions regarding the production of transgenic crops -- April 2000
- Genetically modified crops: Guidelines for producers -- September 1999
- Production contracts and liens -- June 1999
- Tax issues facing farm families -- February 1999
- Contracting with near Monopolists -- January 1999
- Reporting government payments for tax purposes -- December 1998
- Omnibus spending bill -- December 1998
- Concerns about the 1996 Farm Bill -- November 1998
- Fine tuning freedom to farm -- November 1998
- Long-term marketing contracts: a journey through the downside -- September 1998
- Iowa State income rax rreatment of long-term capital fains income – H.F. 2513 -- August 1998
- Confinement livestock legislation -- July 1998
- Networking entities -- May 1998
- Goodell et al. V. Humboldt County -- March 1998
- Capital gains proposals -- June 1997
- Federal estate and gift tax reform -- May 1997
Information Files
- Elevator Failure and Provisions for Recoveries Under the Iowa Indemnity Fund -- A2-07
- Constructing a Succession Plan -- C4-17
- 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