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Journal

1997

Discipline
Institution
Keyword
Publication

Articles 1 - 30 of 259

Full-Text Articles in Life Sciences

More On Fobe, Neil Harl Dec 1997

More On Fobe, Neil Harl

Agricultural Law Digest

The family-owned business exclusion, enacted as part of the Taxpayer Relief Act of 1997 contained numerous omissions and ambiguities as enacted. A letter from the Joint Committee on Taxation to Sen. Charles E. Grassley of Iowa has provided additional insights into JCT’s view of how the statute should be interpreted.


Cases, Regulations And Statutes, Robert P. Achenbach Jr. Dec 1997

Cases, Regulations And Statutes, Robert P. Achenbach Jr.

Agricultural Law Digest

No abstract provided.


Index To Volume 8, Nos. 1-24, Agricultural Law Digest Dec 1997

Index To Volume 8, Nos. 1-24, Agricultural Law Digest

Agricultural Law Digest

No abstract provided.


Cases, Regulations And Statutes, Robert P. Achenbach Jr. Dec 1997

Cases, Regulations And Statutes, Robert P. Achenbach Jr.

Agricultural Law Digest

No abstract provided.


Income Averaging, Neil Harl Dec 1997

Income Averaging, Neil Harl

Agricultural Law Digest

Although the possibility of a return to income averaging had been discussed for several years, enactment of income averaging for farm income came as a great surprise to many. The provision is not effective until 1998, and remains available for 1999 and the year 2000, and sunsets at the end of 2000 unless extended by legislative action.


Cooperatives And Corporate Farming Laws, Neil Harl Nov 1997

Cooperatives And Corporate Farming Laws, Neil Harl

Agricultural Law Digest

In 1982, Nebraska voters approved Proposition 300, Nebraska’s anti-corporate farming law. The Nebraska provision has been criticized for its detailed, complex and not completely consistent approach to limiting corporations. The constitutional measure bars corporations or syndicates from acquiring real estate in the state except for family farm or ranch corporations; nonprofit corporations; Indian tribal corporations; and several other categories of corporate enterprises. The Nebraska Supreme Court has now ruled on whether a nonstock cooperative involved in hog production was exempt from the law as a “non-profit corporation.”


Cases, Regulations And Statutes, Robert P. Achenbach Jr. Nov 1997

Cases, Regulations And Statutes, Robert P. Achenbach Jr.

Agricultural Law Digest

No abstract provided.


Cases, Regulations And Statutes, Robert P. Achenbach Jr. Oct 1997

Cases, Regulations And Statutes, Robert P. Achenbach Jr.

Agricultural Law Digest

No abstract provided.


Meeting The "50 Percent" Test For The Fobe, Neil Harl Oct 1997

Meeting The "50 Percent" Test For The Fobe, Neil Harl

Agricultural Law Digest

Without much doubt, the most complex, convoluted and confusing provision in the family-owned business exclusion (FOBE) is the pre-death requirement that the adjusted value of qualified family-owned business interests (plus pre-death gifts of family-owned business interests within the family) must exceed 50 percent of the decedent’s adjusted gross estate (with various modifications). The calculation involves a fraction with both the numerator and the denominator posing formidable problems of interpretation.


Hedge-To-Arrive Contracts: Two Federal Court Cases, Neil Harl Oct 1997

Hedge-To-Arrive Contracts: Two Federal Court Cases, Neil Harl

Agricultural Law Digest

Cases filed in recent months involving hedge-to-arrive contracts are continuing to filter out at the trial court level. The cases were filed after a run-up in grain prices in late 1995 and early 1996 boosted the cost of rolling futures contracts forward to later contract months.


Cases, Regulations And Statutes, Robert P. Achenbach Jr. Oct 1997

Cases, Regulations And Statutes, Robert P. Achenbach Jr.

Agricultural Law Digest

No abstract provided.


Res Ipsa Loquitur For Animals On The Highway?, Neil Harl Oct 1997

Res Ipsa Loquitur For Animals On The Highway?, Neil Harl

Agricultural Law Digest

A continuing liability problem since the advent of motorized transportation early in this century for those raising livestock has been who bears responsibility for the damages caused when a vehicle strikes a farm or ranch animal on the highway. The doctrine of negligence is, of course, central to determinations of liability.


Cases, Regulations And Statutes, Robert P. Achenbach Jr. Oct 1997

Cases, Regulations And Statutes, Robert P. Achenbach Jr.

Agricultural Law Digest

No abstract provided.


Cases, Regulations And Statutes, Robert P. Achenbach Jr. Sep 1997

Cases, Regulations And Statutes, Robert P. Achenbach Jr.

Agricultural Law Digest

No abstract provided.


The Family-Owned Business Exclusion: How Useful Is It?, Neil Harl Sep 1997

The Family-Owned Business Exclusion: How Useful Is It?, Neil Harl

Agricultural Law Digest

One of the centerpieces of the Taxpayer Relief Act of 1997 was the family-owned business exclusion, or FOBE. The various requirements of FOBE were discussed in the August 8, 1997, issue of the Digest.


Cases, Regulations And Statutes, Robert P. Achenbach Jr. Sep 1997

Cases, Regulations And Statutes, Robert P. Achenbach Jr.

Agricultural Law Digest

No abstract provided.


Constructing A Succession Plan, Neil Harl Sep 1997

Constructing A Succession Plan, Neil Harl

Agricultural Law Digest

Historically, relatively few farm and ranch businesses have survived the generation of their founding. In most instances, farm businesses go through a family farm cycle with the firm peaking in efficiency about midway through the life cycle followed by a decline in efficiency in later years.


A Framework For Assessing The Rationality Of Judgments In Carcinogenicity Hazard Identification, Douglas J. Crawford-Brown, Kenneth G. Brown Sep 1997

A Framework For Assessing The Rationality Of Judgments In Carcinogenicity Hazard Identification, Douglas J. Crawford-Brown, Kenneth G. Brown

RISK: Health, Safety & Environment (1990-2002)

Arguing that guidelines for identifying carcinogens now lack a philosophically rigorous framework, the authors present an alternative that draws clear attention to the process of reasoning towards judgments of carcinogenicity.


Taxpayer Relief Act Of 1997 (Pub. L. No. 105-34) Summary Of Selected Provisions (Part 2), Neil Harl Aug 1997

Taxpayer Relief Act Of 1997 (Pub. L. No. 105-34) Summary Of Selected Provisions (Part 2), Neil Harl

Agricultural Law Digest

Traditional IRAs. Under the legislation, an individual is not considered an active participant in an employer-sponsored retirement plan merely because the individual’s spouse is an active participant.


Cases, Regulations And Statutes, Robert P. Achenbach Jr. Aug 1997

Cases, Regulations And Statutes, Robert P. Achenbach Jr.

Agricultural Law Digest

No abstract provided.


Cases, Regulations And Statutes, Robert P. Achenbach Jr. Aug 1997

Cases, Regulations And Statutes, Robert P. Achenbach Jr.

Agricultural Law Digest

No abstract provided.


Taxpayer Relief Act Of 1997 (H.R. 2014) Summary Of Selected Provisions, Neil Harl Aug 1997

Taxpayer Relief Act Of 1997 (H.R. 2014) Summary Of Selected Provisions, Neil Harl

Agricultural Law Digest

Earned Income Credit. Legislation to make it clear that gains and losses “from the sale of livestock described in section 1231(b)(3)” were not included in “disqualified income” for purposes of calculating the earned income credit failed to be included in the final bill. IRS had taken the position in late 1996 and early 1997 that Section 1231 gains were to be treated the same as Section 1221 gains for this purpose and both were counted as disqualified income.


Number 35 (August 1997), Southern Fishes Council Aug 1997

Number 35 (August 1997), Southern Fishes Council

Southeastern Fishes Council Proceedings

(August 1997) - Observational notes on the spawning behavior of the blue shiner (Cyprinella caerulea) and the holiday darter (Etheostoma brevirostrum), two rare fishes of the Conasauga River, Georgia and Tennessee. By Carol E. Johnston and J.R. Shute

Fish species composition and associations in a section of Morganfork Creek, southwestern Mississippi. By Mark D. Farr

Minutes, Business Meeting, 22nd Annual Meeting, Southeastern Fishes Council

Regional Southeastern Fishes Council Reports


Front Matter, Southeastern Fishes Council Aug 1997

Front Matter, Southeastern Fishes Council

Southeastern Fishes Council Proceedings

No abstract provided.


Observational Notes On The Spawning Behavior Of The Blue Shiner (Cyprinella Caerulea) And The Holiday Darter (Etheostoma Brevirostrum), Two Rare Fishes Of The Conasauga River, Georgia And Tennessee, Carol E. Johnston, J. R. Shute Aug 1997

Observational Notes On The Spawning Behavior Of The Blue Shiner (Cyprinella Caerulea) And The Holiday Darter (Etheostoma Brevirostrum), Two Rare Fishes Of The Conasauga River, Georgia And Tennessee, Carol E. Johnston, J. R. Shute

Southeastern Fishes Council Proceedings

No abstract provided.


Fish Species Composition And Associations In A Section Of Morganfork Creek, Southwestern Mississippi, Mark D. Farr Aug 1997

Fish Species Composition And Associations In A Section Of Morganfork Creek, Southwestern Mississippi, Mark D. Farr

Southeastern Fishes Council Proceedings

No abstract provided.


Minutes, Business Meeting, Southeastern Fishes Council Aug 1997

Minutes, Business Meeting, Southeastern Fishes Council

Southeastern Fishes Council Proceedings

No abstract provided.


Regional Southeastern Fishes Council Reports, Southeastern Fishes Council Aug 1997

Regional Southeastern Fishes Council Reports, Southeastern Fishes Council

Southeastern Fishes Council Proceedings

No abstract provided.


Cases, Regulations And Statutes, Robert P. Achenbach Jr. Jul 1997

Cases, Regulations And Statutes, Robert P. Achenbach Jr.

Agricultural Law Digest

No abstract provided.


More On Asset Protection Trusts, Neil Harl Jul 1997

More On Asset Protection Trusts, Neil Harl

Agricultural Law Digest

In the April 25, 1997, issue of Agricultural Law Digest, we examined the asset protection trust as a device for achieving a modicum of protection from claims of creditors. That concept has emerged as an off-shore trust with attention focused on a half dozen countries that have tailored their law to frustrate creditors attempting to satisfy judgments.