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Articles 1 - 30 of 93
Full-Text Articles in Life Sciences
More On Fobe, Neil Harl
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.
Cases, Regulations And Statutes, Robert P. Achenbach Jr.
Agricultural Law Digest
No abstract provided.
Index To Volume 8, Nos. 1-24, Agricultural Law Digest
Index To Volume 8, Nos. 1-24, Agricultural Law Digest
Agricultural Law Digest
No abstract provided.
Cases, Regulations And Statutes, Robert P. Achenbach Jr.
Cases, Regulations And Statutes, Robert P. Achenbach Jr.
Agricultural Law Digest
No abstract provided.
Income Averaging, Neil Harl
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
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.
Cases, Regulations And Statutes, Robert P. Achenbach Jr.
Agricultural Law Digest
No abstract provided.
Cases, Regulations And Statutes, Robert P. Achenbach Jr.
Cases, Regulations And Statutes, Robert P. Achenbach Jr.
Agricultural Law Digest
No abstract provided.
Meeting The "50 Percent" Test For The Fobe, Neil Harl
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
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.
Cases, Regulations And Statutes, Robert P. Achenbach Jr.
Agricultural Law Digest
No abstract provided.
Res Ipsa Loquitur For Animals On The Highway?, Neil Harl
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.
Cases, Regulations And Statutes, Robert P. Achenbach Jr.
Agricultural Law Digest
No abstract provided.
Cases, Regulations And Statutes, Robert P. Achenbach Jr.
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
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.
Cases, Regulations And Statutes, Robert P. Achenbach Jr.
Agricultural Law Digest
No abstract provided.
Constructing A Succession Plan, Neil Harl
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
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
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.
Cases, Regulations And Statutes, Robert P. Achenbach Jr.
Agricultural Law Digest
No abstract provided.
Cases, Regulations And Statutes, Robert P. Achenbach Jr.
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
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.
Cases, Regulations And Statutes, Robert P. Achenbach Jr.
Cases, Regulations And Statutes, Robert P. Achenbach Jr.
Agricultural Law Digest
No abstract provided.
More On Asset Protection Trusts, Neil Harl
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.
Dealing With Matured Debentures, Neil Harl
Dealing With Matured Debentures, Neil Harl
Agricultural Law Digest
For those who formed farm or ranch corporations before October 3, 1989, and issued debt securities such as debentures, a major concern is how to handle the maturity of the notes, bonds or debentures. Although a few farm or ranch corporations have established reserves for redemption of debt securities at maturity, more commonly reserve funds have not been established and, in many instances, the corporation is not in a sufficiently strong cash position to redeem the debt securities as they mature.
Cases, Regulations And Statutes, Robert P. Achenbach Jr.
Cases, Regulations And Statutes, Robert P. Achenbach Jr.
Agricultural Law Digest
No abstract provided.
Post-Death Cash Rent Leasing: One More Time, Neil Harl
Post-Death Cash Rent Leasing: One More Time, Neil Harl
Agricultural Law Digest
The law on cash rent leasing of farmland subject to special use valuation has been clear for nearly a decade. Other than for the two-year grace period immediately following death and the 1988 amendment allowing cash rent leases by a surviving spouse to a member of the surviving spouse’s family, cash rent leasing by a qualified heir in the post-death period causes recapture of special use valuation benefits.
Cases, Regulations And Statutes, Robert P. Achenbach Jr.
Cases, Regulations And Statutes, Robert P. Achenbach Jr.
Agricultural Law Digest
No abstract provided.
A Comparison Of U.S. And E.U. Product Safety Regulations: A Case Study, Bryan Harris
A Comparison Of U.S. And E.U. Product Safety Regulations: A Case Study, Bryan Harris
RISK: Health, Safety & Environment (1990-2002)
Mr. Harris compares government approaches with respect to foods that are combined with, e.g., trinkets - particularly when likely to be consumed by children.
Table Of Contents Volume Eight, Number Three, Summer 1997, Risk Editorial Board
Table Of Contents Volume Eight, Number Three, Summer 1997, Risk Editorial Board
RISK: Health, Safety & Environment (1990-2002)
Table of contents for the journal RISK: Health, Safety & Environment (ISSN: 1073-8673)