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Full-Text Articles in Business

When Is An Operating Arrangement A Partnership?, Neil E. Harl Jul 2016

When Is An Operating Arrangement A Partnership?, Neil E. Harl

Neil E. Harl

No abstract provided.


S Corporations And The “Two-Year” Rule, Neil E. Harl Jul 2016

S Corporations And The “Two-Year” Rule, Neil E. Harl

Neil E. Harl

No abstract provided.


The Agricultural Act Of 2014, Neil E. Harl Jul 2016

The Agricultural Act Of 2014, Neil E. Harl

Neil E. Harl

No abstract provided.


Tax Provisions In The Food, Conservation, And Energy Act Of 2008 (The 2008 Farm Bill), Neil E. Harl Jul 2016

Tax Provisions In The Food, Conservation, And Energy Act Of 2008 (The 2008 Farm Bill), Neil E. Harl

Neil E. Harl

No abstract provided.


Repair Or Capitalize Expenditures?, Neil E. Harl Jul 2016

Repair Or Capitalize Expenditures?, Neil E. Harl

Neil E. Harl

No abstract provided.


The Latest On Reporting Csp Payments, Neil E. Harl Jul 2016

The Latest On Reporting Csp Payments, Neil E. Harl

Neil E. Harl

No abstract provided.


Portability—Great Idea But Full Of Planning Problems, Neil E. Harl Jul 2016

Portability—Great Idea But Full Of Planning Problems, Neil E. Harl

Neil E. Harl

No abstract provided.


What’S Ahead For Federal Gift Tax?, Neil E. Harl Jul 2016

What’S Ahead For Federal Gift Tax?, Neil E. Harl

Neil E. Harl

No abstract provided.


Self-Employment Tax For Spouses Receiving Farm Program Payments?, Neil E. Harl Jul 2016

Self-Employment Tax For Spouses Receiving Farm Program Payments?, Neil E. Harl

Neil E. Harl

No abstract provided.


The “Small Partnership” Exception: A Way To Escape Partnership Tax Complexity, Neil E. Harl Jul 2016

The “Small Partnership” Exception: A Way To Escape Partnership Tax Complexity, Neil E. Harl

Neil E. Harl

No abstract provided.


Implications Of Changes (Structural And Market) On Farm Management And Marketing Research, George R. Allen, Lester S. Kellogg, G. Edward Schuh, Vernon W. Pherson, Reynold P. Dahl, Rex F. Daly, Dale E. Hathaway, Neil E. Harl, Earl O. Heady, A. Gordon Ball, Glenn L. Johnson, Dale O. Anderson, Lowell D. Hill, John C. Redman, Robert W. Rudd, B. F. Jones, A. Allen Schmid, Karl A. Fox, George D. Irwin, R. L. Kohls, John E. Lee Jr., Thomas T. Stout Jul 2016

Implications Of Changes (Structural And Market) On Farm Management And Marketing Research, George R. Allen, Lester S. Kellogg, G. Edward Schuh, Vernon W. Pherson, Reynold P. Dahl, Rex F. Daly, Dale E. Hathaway, Neil E. Harl, Earl O. Heady, A. Gordon Ball, Glenn L. Johnson, Dale O. Anderson, Lowell D. Hill, John C. Redman, Robert W. Rudd, B. F. Jones, A. Allen Schmid, Karl A. Fox, George D. Irwin, R. L. Kohls, John E. Lee Jr., Thomas T. Stout

Neil E. Harl

This conference was really an outgrowth of an earlier conference on Structural Changes in Commercial Agriculture (CAED Report 24) held in Chicago, April 12-14, 1965. While the earlier conference emphasized structural changes in the agricultural industry and their implications for education and extension, the 1967 conference focused on research.


Presence Of Mad Cow Disease In U.S. Raises Significant Questions Concerning U.S. Food Safety Policies, Roger A. Mceowen, Neil E. Harl Jul 2016

Presence Of Mad Cow Disease In U.S. Raises Significant Questions Concerning U.S. Food Safety Policies, Roger A. Mceowen, Neil E. Harl

Neil E. Harl

No abstract provided.


Reporting Income Under Ledger Contracts, Neil E. Harl Jul 2016

Reporting Income Under Ledger Contracts, Neil E. Harl

Neil E. Harl

No abstract provided.


Jobs And Growth Tax Relief Reconciliation Act Of 2003, Neil E. Harl Jul 2016

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 Jul 2016

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 Jul 2016

Side-Stepping Se Tax On A Trade?, Neil E. Harl

Neil E. Harl

No abstract provided.


To Repeal Or Not Repeal The Rule Against Perpetuities, Neil E. Harl Jul 2016

To Repeal Or Not Repeal The Rule Against Perpetuities, Neil E. Harl

Neil E. Harl

No abstract provided.


The Tax Relief, Unemployment Insurance Reauthorization, And Job Creation Act Of 2010, Neil E. Harl Jul 2016

The Tax Relief, Unemployment Insurance Reauthorization, And Job Creation Act Of 2010, Neil E. Harl

Neil E. Harl

No abstract provided.


No “Basis Shifting” In Related Party Like-Kind Exchange, Neil E. Harl Jul 2016

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 Jul 2016

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.


Proposed Regulations Recognize Uniqueness Of Llcs And Other Pass Through Entities: Passive Loss Rules Relaxed, Neil E. Harl Jul 2016

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 Jul 2016

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 Jul 2016

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 Jul 2016

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 Jul 2016

Handling Joint Tenancy At Death, Neil E. Harl

Neil E. Harl

No abstract provided.


Hedging Or Speculation: Watch Who Does The Hedging, Neil E. Harl Jul 2016

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 Jul 2016

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 Jul 2016

Economic State Of The Ag Sector, Neil E. Harl

Neil E. Harl

No abstract provided.


Disposition Of Installment Obligations, Neil E. Harl Jul 2016

Disposition Of Installment Obligations, Neil E. Harl

Neil E. Harl

No abstract provided.


Final Regulations On Income Averaging For Farmers, Neil E. Harl Jul 2016

Final Regulations On Income Averaging For Farmers, Neil E. Harl

Neil E. Harl

No abstract provided.