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Articles 61 - 90 of 101
Full-Text Articles in Entire DC Network
Jobs And Growth Tax Relief Reconciliation Act Of 2003, Neil E. Harl
Jobs And Growth Tax Relief Reconciliation Act Of 2003, Neil E. Harl
Neil E. Harl
No abstract provided.
Worker, Homeownership, And Business Assistance Act Of 2009, Neil E. Harl
Worker, Homeownership, And Business Assistance Act Of 2009, Neil E. Harl
Neil E. Harl
No abstract provided.
Side-Stepping Se Tax On A Trade?, Neil E. Harl
To Repeal Or Not Repeal The Rule Against Perpetuities, Neil E. Harl
To Repeal Or Not Repeal The Rule Against Perpetuities, Neil E. Harl
Neil E. Harl
No abstract provided.
Rp96-11 The Farm Corporation: What It Is, How It Works, How It Is Taxed, Neil E. Harl
Rp96-11 The Farm Corporation: What It Is, How It Works, How It Is Taxed, Neil E. Harl
Neil E. Harl
A corporation is an artificial person that is created and operated according to state corporation statutes. It is a separate taxpayer subject to specific and detailed federal, state, and local tax laws. The advice and service of your lawyer are indispensable in organizing and operating a farm corporation. There are three basic forms of farm business organization, the sole proprietorship, the partnership, and the corporation. Variations of these forms have resulted in the limited partnership and the "tax option" corporation. These three basic forms are discussed in this research publication.
The Tax Relief, Unemployment Insurance Reauthorization, And Job Creation Act Of 2010, Neil E. Harl
The Tax Relief, Unemployment Insurance Reauthorization, And Job Creation Act Of 2010, Neil E. Harl
Neil E. Harl
No abstract provided.
The Structural Transformation Of The Agricultural Sector, Neil E. Harl
The Structural Transformation Of The Agricultural Sector, Neil E. Harl
Neil E. Harl
A major concern as we move into the Twenty-first Century is the structure of the agricultural sector. By structure, is meant considerations of size and scale as well as who is to manage, control and finance farming and agribusiness operations.
No “Basis Shifting” In Related Party Like-Kind Exchange, Neil E. Harl
No “Basis Shifting” In Related Party Like-Kind Exchange, Neil E. Harl
Neil E. Harl
No abstract provided.
The Tax Court And The U.S. Court Of Federal Claims Agree: Members Of Llcs And Llps Are Not To Be Treated As Limited Partners, Neil E. Harl
The Tax Court And The U.S. Court Of Federal Claims Agree: Members Of Llcs And Llps Are Not To Be Treated As Limited Partners, Neil E. Harl
Neil E. Harl
No abstract provided.
Policy Considerations Related To Further Intervention In The Farm Credit System, Neil E. Harl
Policy Considerations Related To Further Intervention In The Farm Credit System, Neil E. Harl
Neil E. Harl
The Farm Credit System Is a major participant in extending credit to and brokering losses from the agricultural sector during the current adjustment process. This article focuses on the problems faced by the system as a cooperative lender with relatively little diversity in its loan portfolio. Assistance to the system should be accompanied by organizational and structural changes that address the fundamental reasons for its vulnerability. Conditions suggest three basic choices: (1) preservation of the system in recognizable form, (2) decentralization to the district level, or (3) a shift toward a wholesaling function. One realistic alternative would involve a combination …
Proposed Regulations Recognize Uniqueness Of Llcs And Other Pass Through Entities: Passive Loss Rules Relaxed, Neil E. Harl
Proposed Regulations Recognize Uniqueness Of Llcs And Other Pass Through Entities: Passive Loss Rules Relaxed, Neil E. Harl
Neil E. Harl
No abstract provided.
Meals And Lodging: Not Deductible For Non-Employees, Neil E. Harl
Meals And Lodging: Not Deductible For Non-Employees, Neil E. Harl
Neil E. Harl
No abstract provided.
Payment Limitations In The Food, Conservation, And Energy Act Of 2008 (The 2008 Farm Bill), Neil E. Harl
Payment Limitations In The Food, Conservation, And Energy Act Of 2008 (The 2008 Farm Bill), Neil E. Harl
Neil E. Harl
No abstract provided.
Economic Perspectives On Gmo Market Segregation, John A. Miranowski, Giancarlo Moschini, Bruce A. Babcock, Michael Duffy, Robert Wisner, John C. Beghin, Dermot J. Hayes, Sergio H. Lence, C. Phillip Baumel, Neil E. Harl
Economic Perspectives On Gmo Market Segregation, John A. Miranowski, Giancarlo Moschini, Bruce A. Babcock, Michael Duffy, Robert Wisner, John C. Beghin, Dermot J. Hayes, Sergio H. Lence, C. Phillip Baumel, Neil E. Harl
Neil E. Harl
Genetically modified .organisms (GMO) crops have become increasingly popular with Iowa farmers over the past few,years. The current genetic modifications are focused on pest management technologies. Although there were early efforts by environmental activists to disrupt the adoption of GMO technology, few concerns were raised by U.S. food retailers and consumers., The primary concern was getting European Union (EU) regulatory-approval for each GMO crop variety event as late as spring 1999. The situation has changed dramatically in the last few months, and the current situation is highly uncertain. .
Handling Joint Tenancy At Death, Neil E. Harl
Hedging Or Speculation: Watch Who Does The Hedging, Neil E. Harl
Hedging Or Speculation: Watch Who Does The Hedging, Neil E. Harl
Neil E. Harl
No abstract provided.
Irs Notice On Se Tax For Crp Payments, Neil E. Harl
Irs Notice On Se Tax For Crp Payments, Neil E. Harl
Neil E. Harl
No abstract provided.
Economic State Of The Ag Sector, Neil E. Harl
Disposition Of Installment Obligations, Neil E. Harl
Disposition Of Installment Obligations, Neil E. Harl
Neil E. Harl
No abstract provided.
Final Regulations On Income Averaging For Farmers, Neil E. Harl
Final Regulations On Income Averaging For Farmers, Neil E. Harl
Neil E. Harl
No abstract provided.
Federal Estate Taxation Of Farm And Ranch Estates, Neil E. Harl
Federal Estate Taxation Of Farm And Ranch Estates, Neil E. Harl
Neil E. Harl
No abstract provided.
Handling Gains And Losses On Cooperative Stock, Neil E. Harl
Handling Gains And Losses On Cooperative Stock, Neil E. Harl
Neil E. Harl
No abstract provided.
Is “Residual Fertilizer Supply” In Farmland Deductible?, Neil E. Harl
Is “Residual Fertilizer Supply” In Farmland Deductible?, Neil E. Harl
Neil E. Harl
No abstract provided.
Further Guidance On Where Real Property Interests Constitute An Interest In A Closely-Held Business For Purposes Of I.R.C. § 6166, Neil E. Harl
Neil E. Harl
No abstract provided.
Hazards Of Basing An Estate Plan On Successive Life Estates, Neil E. Harl
Hazards Of Basing An Estate Plan On Successive Life Estates, Neil E. Harl
Neil E. Harl
No abstract provided.
Dynasty Trusts: Another View, Neil E. Harl
Dividing Up Assets After Death, Neil Harl
Economic Impact And Impacts Of Continuing To Proceed As We Are Now, Neil E. Harl
Economic Impact And Impacts Of Continuing To Proceed As We Are Now, Neil E. Harl
Neil E. Harl
A major concern as we move into the Twenty-first Century is the structure of the agricultural sector. By structure, is meant considerations of size and scale as well as who is to manage, control and finance farming and agribusiness operations.
Depreciation On Listed Property Vehicles, Neil E. Harl
Depreciation On Listed Property Vehicles, Neil E. Harl
Neil E. Harl
No abstract provided.
Developments In Crp Payment Reporting, Neil E. Harl
Developments In Crp Payment Reporting, Neil E. Harl
Neil E. Harl
No abstract provided.