Taxation

Note, The Uncertainty of the Tax Cuts and Jobs Act: What Do Agricultural Producers Need to Keep in Mind? 24 DRAKE J. AGRIC. L. 491-510 (2019).
(October 17, 2021)
download View | Download
Summary: Taxation
Categories: Bibliography, Taxation Bibliography
Bawa & Williamson, Distributional Impacts of the Tax Cuts and Jobs Act Using Farm Household Microdata, 42 APPLIED ECON. PERSPECTIVES & POL’Y 835-855 (2020).
(October 2, 2021)
download View | Download
Summary: Taxation
Categories: Bibliography, Taxation Bibliography
Dinterman & Katchova, Property Tax Incidence on Cropland Cash Rent, 42 APPLIED ECON. PERSPECTIVES & POL’Y 739-758 (2020).
(October 2, 2021)
download View | Download
Summary: Taxation
Bachelor & Kirk Hall, Differential Tax Assessment of Agricultural Lands (2019). This is a National Agricultural Law School Publication. (It is an interactive map by state and is available on their webpage at https://nationalaglawcenter.org/state-compilations/differentialtaxassessment/).
(October 2, 2021)
download View | Download
Summary: Taxation
Student Article, The Constitutionality of Taxing Agricultural and Land Use Emissions, 49 ENVTL. L. REP. NEWS & ANALYSIS 10953-10971 (2019).
(December 6, 2020)
download View | Download
Summary: Taxation
Carlson, Internal Revenue Code Section 453: "Monetizing" the Tax Deferred Installment Sale of Farmland and Farm Commodities, 52 CREIGHTON L. REV. 153-168 (2019).
(December 6, 2020)
download View | Download
Summary: Taxation
Categories: Bibliography, Taxation Bibliography
Williams, The qualified farm indebtedness exception to taxation of discharged debt: Making hay under TRA, 50 MONTANA L. REV. 279-311 (1989)
(September 16, 2020)
williams_qualified.pdf download View | Download
Summary: Taxation
Trower, Davis & Geske, Taxation of Equine Partnerships: Selected Problems, 70 KENTUCKY L. J. 1021-1064 (1983)
(September 16, 2020)
troweretal_taxation.pdf download View | Download
Summary: Taxation
Thompson & Serrett, Operating in Corporate Form May Enable Farmers and Ranchers to Deduct Expenses for Meals and Lodging, 13 J. AGRICULTURAL TAXATION & LAW 258-269 (1991)
(September 16, 2020)
download View | Download
Summary: Taxation
Categories: Bibliography, Taxation Bibliography
Shepard, Foreclosure, Forfeiture, and Abandonment of Real Property: The Mortgagor's Tax Consequences, 8 J. AGRICULTURAL TAXATION & LAW 132-143 (1986)
(September 16, 2020)
download View | Download
Summary: Taxation
Categories: Bibliography, Taxation Bibliography