Whole Farm -- Legal and Taxes

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      
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
2018 income tax update -- November 2018        
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        

 

Contracts

 

Legal Issues
Information Files
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        

 

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.