| 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 |
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| The Tax Relief, Unemployment Insurance
Reauthorization, and Job Creation Act of 2010 -- February 2011 |
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| Change of “taxpayer” after crop insurance (and
disaster payment) deferral -- February 2010 |
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| Side-stepping SE tax on a trade? -- July 2009 |
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| American Recovery and Reinvestment Act of 2009 -- April 2009 |
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| IRS says amendments to regulations needed for late
section 179 elections on amended returns after 2007 -- November 2008 |
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| Self-employment tax for spouses receiving farm program payments? -- March 2008 |
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| Deferring crop sales to reduce income tax liability -- November 2007 |
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| No “basis shifting” in related party like-kind exchange -- April 2007 |
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| IRS notice on SE tax on CRP Payments -- February 2007 |
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| Further
guidance on where real property interests constitute an interest in a
closely-held business for purposes of I.R.C. § 6166 -- October 2006 |
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| Fixing values at death for federal estate tax purposes -- July 2006 |
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| What’s ahead for federal gift tax? -- June 2006 |
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| Self-employment tax on contract production “rents”-- April 2006 |
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| Selected provisions of the Gulf Opportunity Zone Act of 2005 -- February 2006 |
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| “Cashing out” with related party exchanges -- February 2006 |
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| The debate over repeal of the Federal Estate Tax: The income tax basis issue -- September 2005 |
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| Recapture in like-kind exchanges -- August 2005 |
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| LLCs and passive activity losses -- May 2005 |
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| Reporting income under ledger contracts -- September 2004 |
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| Is “residual fertilizer supply” in farmland deductible? -- July 2004 |
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| Meals and lodging: Not deductible for non-employees -- May 2004 |
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| Internal Revenue Code §179 expensing -- March 2004 |
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| Hedging or speculation: Watch who does the hedging -- February 2004 |
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| Repair or capitalize expenditures? -- January 2004 |
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| Depreciation on listed property vehicles -- January 2004 |
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| Federal estate taxation of farm and ranch estates -- November 2003 |
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| Cash Renting After Death: A Problem for Installment Payment of Federal Estate Tax? -- August 2003 |
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| Developments in CRP Payment Reporting -- July 2003 |
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| Jobs and Growth Tax Relief Reconciliation Act of 2003 -- June 2003 |
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| Self-Employment Tax on Rented Land If Some Land Is Not Rented -- April 2003 |
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| When Are Livestock Exchanges "Like-Kind"? -- March 2003 |
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