Taxation

Note, Tax: Accounting and Inventory Valuation Methods for Farmers, 22 WASHBURN L. J. 513-533 (1983).
(September 1, 2013)
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Summary: Taxation
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Note, Tax-Inventory Valuation Methods for Farmers Under Section 471 of the Internal Revenue Code, 6 J. CORP. L. 357-379 (1981).
(September 1, 2013)
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Note, Tax Law --- I.R.C. § 2032A Special Use Valuation (Estate of Thompson v. Commissioner, 864 F.2d 1128, 4th Cir. 1989) 12 WESTERN NEW ENGLAND L. REV. 195-215 (1990).
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Summary: Taxation
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Note, Tax Consequences for Owners of Farmland: Why Land Owners Who Rent Their Land to Farming Employers Are Probably Liable for Self-Employment Tax on Rent Received and Why Congress Should Change the Current Policy, 76 NORTH DAKOTA L. REV. 605-631 (2000).
(September 1, 2013)
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Summary: Taxation
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Note, Separate Property Tax Classification for Agricultural Land: Cure or Disease? 64 NEBRASKA L. REV. 313-347 (1985).
(September 1, 2013)
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Summary: Taxation
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Note, Saving the Family Farm through Federal Tax Policy: Easier Said than Done, 62 WASHINGTON & LEE L. REV. 729-780 (2005).
(September 1, 2013)
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Summary: Taxation
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Note, Revenue Ruling 98-25: Deducting the Costs of Dealing with Underground Storage Tanks as an Ordinary and Necessary Business Expense, 3 GREAT PLAINS NATURAL RESOURCES J. 196-206 (1999).
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Summary: Taxation
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Morgan, Sections 175 and 182: Farmers' Deductions for Capital Improvements to Land, 19 HASTINGS L. J. 446-461 (1968).
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Summary: Taxation
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Morrison & Vacovsky, Estate and Income Tax Treatment of a Decedent's Farm Crops and Rents, 4 CREIGHTON L. REV. 67-85 (1970).
(September 1, 2013)
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Summary: Taxation
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Moses & Witten, Taxation of Water Rights, 25 SOUTH DAKOTA L. REV 475-496 (1980).
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Summary: Taxation
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