Taxation

Beard & Hoffman, Compensating Family Members: A Survey of Major Tax Planning Problems and Opportunities on the Family Farm, 37 ARKANSAS L. REV. 159 (1984).
(September 10, 2020)
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Summary: Taxation
Categories: Bibliography, Taxation Bibliography
Anon, Agriculture (important developments for the year), 38 TAX LAW. 809-817 (1985)
(September 9, 2020)
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Summary: Taxation
Categories: Bibliography, Taxation Bibliography
Readers should be aware of the AGRICULTURAL LAW DIGEST that focuses on tax issues related to agriculture. The DIGEST is published bimonthly with a short lead tax article, followed by digest of cases and regulations related to agriculture, heavily tax-oriented. The DIGEST began in 1989.
(September 9, 2020)
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Summary: Taxation
Categories: Bibliography, Taxation Bibliography
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, 2019)
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Summary: Taxation
Categories: Bibliography, Taxation Bibliography
Manns Jr. & Todd, The Tax Lifecycle of a Single-Member LLC, 36 VIRGINIA TAX REV. 323-369 (2017).
(September 10, 2018)
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Summary: Taxation
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Field, Aggressive Tax Planning & the Ethical Tax Lawyer, 36 VIRGINIA TAX REV. 261-321 (2017).
(September 10, 2018)
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Summary: Taxation
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Taite, Saving the Farm or Giving Away the Farm: A Critical Analysis of the Capital Gains Tax Preferences, 53 SAN DIEGO L. REV., 1017-1054 (2016).
(November 1, 2017)
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Summary: Taxation
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McLaughlin, Conservation Easements and the Valuation Conundrum, 19 FLORIDA TAX REV. 225-322 2016
(August 10, 2017)
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Summary: Taxation
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Walberg, Certified Organic and UNICAP Compliant? The Capitalization of Certification Costs, 35 VIRGINIA TAX REV. 387-437 2016
(July 19, 2017)
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Summary: Taxation
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Student Article, The Productivity Problem: An Analysis of Conservation Easement Taxation Issues following South Dakota’s Implementation of a Productivity-Based Land Valuation System, 60 SOUTH DAKOTA L. REV. 353-374 (2015).
(February 25, 2016)
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Summary: Taxation
Categories: Bibliography, Taxation Bibliography