The Center for Agricultural Law and Taxation at Iowa State University, created by the Iowa Board of Regents in 2006, provides timely, objective information to producers, professionals and agribusinesses concerning the application of important developments in the law (federal and state legal opinions of relevance, as well as critical legislative developments), and is a primary source of professional educational training in agricultural law and taxation.

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CALT Director, Prof. McEowen, is a Leonard Dolezal Professor in Agricultural Law 
Biographical Sketch

Prof. Roger A. McEowen, Director
mceowen@iastate.edu
515-294-4076 (O)
515-294-0700 (Fax.)

CALT Staff Attorney

Erin C. Herbold, Staff Attorney
eherbold@iastate.edu
515-294-6365 (O)
515-294-0700 (Fax.)

Tiffany Kayser, Program Administrator
tlkayser@iastate.edu
515-294-5217

News & Updates

FARM BILL NEWS

Farm Bill debate bogged down during the week of Nov. 4 and the Administration voiced its disapproval of the Senate Bill...(more)


I.R.C. §179 ELECTIONS AND REVOCATIONS AVAILABLE THROUGH 2010

Recent changes to I.R.C. §179 allow great flexibility for after-the-fact audit changes and tax planning amendments involving expense method depreciation .. (more)

DEVELOPMENTS IN CHAPTER 12 BANKRUPTCY TAXATION

The courts are determining to what extent the 2005 Bankruptcy Act provides tax relief for farm debtors...(more)

MORTGAGE FORECLOSURE TAX ISSUES

The prospect of mortgage foreclosure may bring unexpected tax consequences... (more)

SUMMARY OF PROPOSED FARM TAX LEGISLATION

The Senate Finance Committee marked up and approved agricultural tax legislation on October 4….(more)

IRS ANNOUNCES DROUGHT AREAS FOR 12-MONTH PERIOD ENDING AUG. 31, 2007

Livestock producers in areas experiencing drought have additional time to find replacement property to avoid recognizing gain on the involuntary conversion of livestock...(more)

WIND ENERGY CONTRACTS

Wind energy development is a big issue in some parts of the country, but landowners must be careful what agreements they sign...(more)

BREAKING AG LAW & TAXATION DEVELOPMENTS

Updated October 8, 2007

The following are summaries of the most important recent developments in agricultural law and taxation from across the country. Additional detail concerning some of these developments and their implications for agricultural producers, practitioners and agribusiness professionals will be posted in the reading rooms...(more)


JB 11/6/2008