Whole Farm -- Legal and Taxes

Information Files
Deductible Livestock Costs for Adjusting Income Tax Returns -- B1-15 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      
Beginning Farmer Tax Credit and Loan Programs -- Iowa Agricultural Development Division      
Farmers Tax Guide -- IRS Publication 225 pdf file      
The Ag Docket-Perspective on Current Agricultural Law Issues from the Center for Agricultural Law and Taxation        
Newsletter Articles
Crop Revenue insurance proceeds -- price loss versus yield loss -- September 2017        
2015 farm income tax – tale of two tails -- November 2015        
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        




Legal Issues
Information Files
Legal Terms -- C4-05 pdf file   teaching activity  
Legal Considerations for Hunting Leases -- C2-45 pdf file      
Iowa Fence Requirements: A Legal Review -- Center for Ag Law and Taxation pdf file      
Rural Premises Liability in Iowa: A Legal Review -- Center for Ag Law and Taxation pdf file      
Iowa Agricultural Liens: A Legal Review -- Center for Ag Law and Taxation pdf file      
Des Moines Water Works Litigation Resources -- Center for Ag Law and Taxation        
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        


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