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Alternative Minimum Tax, Philip E. Harris 2011 University of Wisconsin-Madison

Alternative Minimum Tax, Philip E. Harris

Rural Tax Education

Congress imposes the alternative minimum tax (AMT) on taxpayers to prevent them from combining several tax exclusions, deductions and credits to pay very little or no federal income tax even though they have significant income. When it was first enacted in 1969, the AMT affected only a few, very high-income taxpayers. Since it was first imposed, changes to the regular tax rules cause many more taxpayers to pay the AMT. This fact sheet gives a basic explanation of the AMT, some examples of situations that cause taxpayers to pay it, and some planning techniques to minimize the impact of the ...


University Of Nebraska- Lincoln: Fact Book 2010-2011, 2011 University of Nebraska - Lincoln

University Of Nebraska- Lincoln: Fact Book 2010-2011

Papers, Publications, & Presentations for University of Nebraska-Lincoln Administration

Fact Book Table of Contents

General Information

UNL Core Values ....................................................................... 4

The Role of UNL ................................................................................ 5

The Missions of UNL .................................................................................... 5

Institutional & Professional Accreditations ....................................................... 8

UNL Administrative Organization Chart ........................................................... 11

Student Credit Hours (SCH)

Total SCH: Fall Semester Since 1979 ............................................................. 12

SSH by College and Student Level, Fall & Spring Semester - 5 Year Trend ........ 13

SCH by College and Student Level, Fall Semester - 5 Year Trend.................... 14

SCH by College and Student Level, Spring Semester - 5 Year Trend ................. 15

Summer Sessions and Summer Sessions Student Credit Hours ....................... 16

Retention, Degrees and Majors

Retention Tracking of First-time, Full-time Freshmen ..................................... 17

Graduation of ...


Ua42/1/1 Delo Winter/Summer Sessions Publications, WKU Archives 2010 Western Kentucky University

Ua42/1/1 Delo Winter/Summer Sessions Publications, Wku Archives

WKU Archives Collection Inventories

Publications created by Winter/Summer Sessions


Like-Kind Exchange (Trade) Of Business Assets, Guido van der Hoeven 2010 North Carolina State University

Like-Kind Exchange (Trade) Of Business Assets, Guido Van Der Hoeven

Rural Tax Education

During the course of operating a farm or ranching business, operators will dispose of property used in the business. Disposition can occur in a variety of ways. A sale and/or trade (like-kind exchange) of property are two common methods of disposition. The purpose of this discussion is to illustrate correct income tax reporting procedures when business properties are disposed of over the course of time through like-kind exchanges.

This discussion will focus on the like-kind exchange of tangible personal property (i.e. equipment and vehicles) commonly known as trade-ins. The point of the discussion is to bring readers a ...


Farm, Farming And Who’S A Farmer For Tax Purposes, Guido van der Hoeven 2010 North Carolina State University

Farm, Farming And Who’S A Farmer For Tax Purposes, Guido Van Der Hoeven

Rural Tax Education

Meeting the qualifications of farming and being a farmer under the Internal Revenue Code (IRC) allows for special benefits; however, not all agricultural producers meet these qualifications even if they are producing agricultural products, which is why it is vitally important for operators of farms and their tax professionals to understand the IRS tax definitions of farm, farming and farmer. One of the benefits of being classified as a farmer is the exclusion of certain receipts from income as in the case of conservation payments as allowed under IRC Section 175.

Operators of farming businesses may associate the term farmer ...


Sale Of Business Property, Guido van der Hoeven 2010 North Carolina State University

Sale Of Business Property, Guido Van Der Hoeven

Rural Tax Education

During the course of operating a farm or ranch business, producers will dispose of property (e.g., livestock, equipment, real estate, etc.) used in the business. This can occur in a variety of ways with two common methods being sales of assets and trading (like-kind exchange) of property. The purpose of this fact sheet is to discuss and illustrate correct income tax reporting when business assets are sold.

This discussion also addresses, for income tax purposes, different types of business assets and their tax treatment upon selling them. One common example is the sale of cull breeding animals that were ...


Form 1099 Information Returns, Jerry S. Pierce Jr. 2010 University of Kentucky

Form 1099 Information Returns, Jerry S. Pierce Jr.

Rural Tax Education

The 1099 tax form is used to report various forms of income (other than wages, salaries, and tips) to the Internal Revenue Service (IRS) and to the recipient of the payment. Agriculture producers may both receive Form 1099 information returns and be required to issue them. The Form notifies the IRS and the recipient of the payment. The IRS will then look for the amounts from the Form 1099s to show up on the recipient’s Federal tax return. This article covers many 1099s that producers may encounter.


Choices For Your Farm Operating Loss, George F. Patrick 2010 Purdue University

Choices For Your Farm Operating Loss, George F. Patrick

Rural Tax Education

Many young or beginning farmers may find that their projected farm expenses exceed anticipated farm receipts for the current tax year. These farm losses may be experienced during a start-up period. However other losses may be the result of unexpected events. For some producers, farm losses may generate cash inflows in the form of tax refunds. Tax law allows choices with respect to farm losses. Farm losses realized in one tax year may be carried back 2 years or 5 years1 to obtain refunds of taxes previously paid. If the loss is not carried back, or if the full loss ...


University Of Nebraska- Lincoln: Fact Book 2009-2010, 2010 University of Nebraska - Lincoln

University Of Nebraska- Lincoln: Fact Book 2009-2010

Papers, Publications, & Presentations for University of Nebraska-Lincoln Administration

Fact Book Table of Contents

General Information

UNL Core Values ....................................................................... 4

Role and Mission Statement .............................................................................. 5

Institutional & Professional Accreditations ........................................................... 8

UNL Organizational Chart ............................................................................... 10

Student Credit Hours

Fall SCH Since 1979 .......................................................................... 11

SCH by College and Student Level, Fall & Spring Semesters, 5 Year Trend ...... 12

SCH by College and Student Level, Fall Semester, 5 Year Trend .................... 13

SCH by College and Student Level, Spring Semester, 5 Year Trend ................. 14

Summer Sessions Student Credit Hours ............................................ 15

Retention, Degrees and Majors

Student Retention & Graduation Rate Analysis ................................................. 16

Total Degrees Conferred by UNL Fiscal Year, 10 Year Trend ........................ 17

Degrees Conferred by College ...


How Farmers Learn: Implications For Agricultural Educations, Nancy K. Franz, Fred Piercy, Joseph Donaldson, Robert Richard 2010 Iowa State University

How Farmers Learn: Implications For Agricultural Educations, Nancy K. Franz, Fred Piercy, Joseph Donaldson, Robert Richard

Education Publications

In this participatory action research, guided by a steering committee of farmers and agricultural educators, we examined how farmers learn and identified implications for agricultural educators. Since most educators teach the way they prefer to learn, this research could shape agricultural educators’ practice with farmers. Focus group interviews and surveys with 115 farmers and agricultural educators helped us understand how and why farmers learn and the role of agricultural educators, especially Extension educators, in farmer learning. Farmers articulated a learning process that relies mostly on first-hand experiences motivated by saving time and money, learning about cutting edge research, and engaging ...


Partnerships For Progress, Higher Education Institutions And External Engagement Conference Proceedings 2010, Roadmap for Employment - Academic Partnerships, Margaret Linehan, Irene Sheridan 2010 School of Humanities, Cork Institute of Technology, Cork, Ireland

Partnerships For Progress, Higher Education Institutions And External Engagement Conference Proceedings 2010, Roadmap For Employment - Academic Partnerships, Margaret Linehan, Irene Sheridan

Conference Papers

This publication is derived from the presentations and discussions at the Partnerships for Progress Conference on Higher Education Institutions (HEIs) and External Engagement organised by the Roadmap for Employment-Academic Partnership (REAP) project in Farmleigh House, 23 September 2010. The Conference aimed to explore the potential scope for external engagement activity and the motivation for partnership as well as how that activity can be supported and managed and how success can be measured and rewarded. The REAP project is funded through the Higher Education Authority (HEA) Strategic Innovation Fund Cycle 2. The Project is led by Cork Institute of Technology (CIT ...


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