Taxation

Note, The Applicability of I.R.C. Section 108 to Cancellation of Indebtedness by a Transfer of Property, 33 DRAKE L. REV. 133-154 (1983).
(September 1, 2013)
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Summary: Taxation
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Note, The Definition of "Farmer" Under The Treasury Regulations to The Internal Revenue Code of 1954: Hi-Plains v. Commissioner of Internal Revenue, 20 SOUTH DAKOTA L. REV. 671-680 (1975).
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Summary: Taxation
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Note, Treatment of Farmer's Discharge of Indebtedness Income Under the Tax Reform Act of 1986, 72 IOWA L. REV. 747-752 (1987).
(September 1, 2013)
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Summary: Taxation
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O'Byrne, Expenses of Growing Crop Disallowed Where Crop and Land Are Sold Under Section 327, 23 J. TAXATION 60-61 (1965).
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Summary: Taxation
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Phillips, Unfair Assessment of Stock, 110 LAW J. 295-297 (1960).
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Pearson, Farming and the Income Tax Act, 41 CANADIAN TAX J. 1135-1179 (1994).
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Peters & Eckford, Capital Transfer Tax and the Small Business--the Case of Agriculture, 1977 BTR 215-235 (1977).
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Phelan, Tax Problems Peculiar to Growing Crops, 17th ANNUAL TULANE TAX INSTITUTE 555-565 (1967).
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Summary: Taxation
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Peace & Sumner, Income Taxes and Farm Sector Investment, 7 J. AGRICULTURAL TAXATION & LAW 347-357 (1986).
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Pinney & Olsen, Farmers' Prepaid Feed Expenses, 25 TAX LAW. 537-550 (1972).
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Summary: Taxation
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