Whole Farm -- Legal and Taxes

Taxes
Information Files
Deductible Livestock Costs for Adjusting Income Tax Returns -- B1-15 pdf file    
Leasing Arrangements and Self-employment (Social Security) Tax -- C2-41 pdf file      
Income Tax Aspects of Property Transfers -- C4-20 pdf file      
Federal Gift Taxes -- C4-23 pdf file      
Federal Estate Taxes -- C4-24 pdf file      
Iowa Inheritance Tax -- C4-25 pdf file      
Income Tax Basis: The Forgotten Concept -- C4-26 pdf file      
Weather-Related Sales of Livestock -- C4-28 pdf file      
Iowa Beginning Farmer Tax Credits and Loan Programs -- C4-30 pdf file    
Newsletter Articles
Exemption of sales tax on certain uses of utilities and fuel -- November 2014        
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        

 

Contracts

 

Legal Issues
Information Files
Legal Terms -- C4-05 pdf file   teaching activity  
Lease Termination and Other Legal Considerations for Lease Contracts -- C2-06 pdf file     voiced media
Legal Considerations for Hunting Leases -- C2-45 pdf file      
Newsletter Articles
Dividing up assets after death -- February 2015        
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        

 

Legend
Download file in pdf format pdf file      
Decision tool xls file    
Teaching activity   teaching activity  
Voiced media       voiced media

 

For current information on legal issues, upcoming seminars, and court opinions visit the Center for Agricultural Law and Taxation.