Open Access. Powered by Scholars. Published by Universities.®

Life Sciences Commons

Open Access. Powered by Scholars. Published by Universities.®

Journal

1997

Discipline
Institution
Keyword
Publication

Articles 31 - 60 of 259

Full-Text Articles in Life Sciences

Dealing With Matured Debentures, Neil Harl Jun 1997

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. Jun 1997

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

Agricultural Law Digest

No abstract provided.


Post-Death Cash Rent Leasing: One More Time, Neil Harl Jun 1997

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. Jun 1997

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

Agricultural Law Digest

No abstract provided.


A Daylily Affair, James R. Brennan Jun 1997

A Daylily Affair, James R. Brennan

Bridgewater Review

No abstract provided.


Anthropogenic Electromagnetic Fields And Cancer: A Perspective, Charles Tomljanovic, Maxine Wright-Walters, Jules Stephensky Jun 1997

Anthropogenic Electromagnetic Fields And Cancer: A Perspective, Charles Tomljanovic, Maxine Wright-Walters, Jules Stephensky

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

The authors review findings of a recent National Research Council report and conclude that, e.g., until a cancer promotion model can be identified for effective testing, the EMF issue will remain open to debate.


A Comparison Of U.S. And E.U. Product Safety Regulations: A Case Study, Bryan Harris Jun 1997

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 Jun 1997

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)


Book Review Of Bonnie Cashin Farmer, A Nursing Home And Its Organizational Climate: An Ethnography (Auburn House 1996), Matthew James Dodson Jun 1997

Book Review Of Bonnie Cashin Farmer, A Nursing Home And Its Organizational Climate: An Ethnography (Auburn House 1996), Matthew James Dodson

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

Review of the book Bonnie Cashin Farmer, A Nursing Home and its Organizational Climate: An Ethnography (Auburn House 1996). About the author, acknowledgments, appendix, bibliography, index. ISBN 0-86569-262-9 [176 pp. $49.95 Cloth. 88 Post Road West, Westport CT 06881.]


Psychosocial Risks Of Storing And Using Human Tissues In Research, Jon F. Merz Jun 1997

Psychosocial Risks Of Storing And Using Human Tissues In Research, Jon F. Merz

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

Dr. Merz argues that genetics technology makes it more compelling that researchers plan more carefully for the collection and disposition of information derived from subjects' tissues and blood.


Scientific Facts Vs. Political Values, Thomas G. Field Jr. Jun 1997

Scientific Facts Vs. Political Values, Thomas G. Field Jr.

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

Professor Field takes exception to a recent Science editorial.


Employee Handling Of Listed Property, Neil Harl May 1997

Employee Handling Of Listed Property, Neil Harl

Agricultural Law Digest

For many years, property capable of both business use and personal use and classified as “listed property” has been subject to special rules on depreciation that can be claimed. Additional limitations are imposed on the use of listed property by employees.


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

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

Agricultural Law Digest

No abstract provided.


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

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

Agricultural Law Digest

No abstract provided.


Treasury Position On Section 1231 Gains And The Earned Income Tax Credit, Neil Harl May 1997

Treasury Position On Section 1231 Gains And The Earned Income Tax Credit, Neil Harl

Agricultural Law Digest

The following letter has been issued by the U.S. Department of the Treasury regarding Section 1231 gains and the earned income credit.


Density, Distribution, And Habitat Of Flammulated Owls In Idaho, Craig Groves, Terry Frederick, Glenn Frederick, Eric Atkinson, Melonie Atkinson, Jay Shepherd, Gregg Servheen May 1997

Density, Distribution, And Habitat Of Flammulated Owls In Idaho, Craig Groves, Terry Frederick, Glenn Frederick, Eric Atkinson, Melonie Atkinson, Jay Shepherd, Gregg Servheen

Great Basin Naturalist

From 1990 to 1992 we surveyed for Flammulated Owls (Otus flammeolus) in 3 areas in Idaho: Salmon National Forest (SNF), Payette National Forest and adjacent Hells Canyon National Recreation Area (PNF-HCNRA), and Nez Perce National Forest (NPNF). We also collected and summarized information on all historic and modern records of Flammulated Owls in Idaho. Flammulated Owls were detected on 65% of 68 routes (2–16 km in length) surveyed at densities ranging from 0.04 to 1.25 singing males/40 ha. Owls were detected on survey routes as early as 10 May and as late as 23 July. Mean ...


Diplostomiasis In Native And Introduced Fishes From Yellowstone Lake, Wyoming, Victor H. Inchausty, Michael Foutz, Richard A. Heckmann, Claudete Ruas, Paulo Ruas May 1997

Diplostomiasis In Native And Introduced Fishes From Yellowstone Lake, Wyoming, Victor H. Inchausty, Michael Foutz, Richard A. Heckmann, Claudete Ruas, Paulo Ruas

Great Basin Naturalist

Totals of 101 native Yellowstone cutthroat (Oncorhynchus clarki bouvieri), 27 introduced lake trout (Salvelinus namaycush), and 40 introduced longnose sucker (Catostomus catostomus) from Yellowstone Lake, Wyoming, USA, were examined for eye flukes. Metacercariae of the trematode fluke Diplostomum were in vitreous humor and/or lens of 94% of Yellowstone cutthroat trout, 92% of lake trout, and 78% of longnose sucker. Longnose sucker had 7% prevalence of infection in both lens and vitreous humor of metacercariae, while Yellowstone cutthroat trout had 3% and lake trout 8%. Diplostomum spathaceum was in lens tissue of 5% of infected Yellowstone cutthroat trout and 93 ...


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

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

Agricultural Law Digest

No abstract provided.


Asset Protection Trusts, Neil Harl Apr 1997

Asset Protection Trusts, Neil Harl

Agricultural Law Digest

Owners of farm or ranch property are accustomed to assuming the risks associated with property ownership. Some of those risks are insurable including casualty loss to the property, crop loss and losses from tort liability. Some potential losses, although insurable, may exceed the limits of coverage and thus pose special planning problems.


How Long For Dynasty Trusts?, Neil Harl Apr 1997

How Long For Dynasty Trusts?, Neil Harl

Agricultural Law Digest

In recent years, interest by planners and others in socalled “dynasty” trusts has increased. Enactment of the revised generation skipping transfer tax in 1986 has apparently not dampened enthusiasm for such trusts. One interesting development in state property law, the repeal by a few states of the common law or statutebased Rule Against Perpetuities, promises to add to the interest level in dynasty trusts.


Income Assurance: Are Recoveries Deferrable?, Neil Harl Mar 1997

Income Assurance: Are Recoveries Deferrable?, Neil Harl

Agricultural Law Digest

The latest wrinkle on crop insurance, taking crop revenue into account as well as yield, represents a significant extension of traditional crop insurance concepts. A major issue is whether proceeds of such revenue assurance policies are eligible for the one-year deferral available under federal income tax law.


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

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

Agricultural Law Digest

No abstract provided.


Farmers And The Earned Income Credit, Neil Harl Mar 1997

Farmers And The Earned Income Credit, Neil Harl

Agricultural Law Digest

The earned income credit, enacted in the 1970s, was amended in 1996 to impose two changes in the disqualification rules. The 1996 legislation (1) reduced the investment income threshold that disqualifies a taxpayer for the earned income credit from $2350 to $2200 (and indexed the threshold for inflation based on the consumer price index for tax years beginning after 1996), and (2) added capital gain net income and net passive activity income to the definition of disqualified income, effective for tax years beginning after December 31, 1995.


Table Of Contents Volume Eight, Number Two, Spring 1997, Risk Editorial Board Mar 1997

Table Of Contents Volume Eight, Number Two, Spring 1997, Risk Editorial Board

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

Table of contents for the journal RISK: Health, Safety & Environment (ISSN: 1073-8673)


The Normative Nature Of Risk Assessment: Features And Possibilities, Carl F. Cranor Mar 1997

The Normative Nature Of Risk Assessment: Features And Possibilities, Carl F. Cranor

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

Dr. Cranor argues that appreciating risk assessment to be permeated with normative presuppositions, in contrast with being primarily objective, opens up unforeseen possibilities for risk management.


Book Review Of Jeffrey W. Vincoli, Risk Management For Hazardous Chemicals (1996) And Andre R. Cooper, Sr., Cooper's Toxic Exposures Desk Reference (1997), Thomas G. Field Jr. Mar 1997

Book Review Of Jeffrey W. Vincoli, Risk Management For Hazardous Chemicals (1996) And Andre R. Cooper, Sr., Cooper's Toxic Exposures Desk Reference (1997), Thomas G. Field Jr.

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

Book reviews for the following: Jeffrey W. Vincoli, Risk Management for Hazardous Chemicals (2 vols. CRC Lewis Publishers 1996). Acknowledgments, author, Chemical Abstracts Number index, chemical name index, introduction, preface, references, structure diagrams, tables. LC 96-35282, ISBN 1-56670-200-3 [3040+ pp. Cloth $297.00, $9.95 shipping. 2000 Corporate Blvd., N.W. Boca Raton, FL 33431.] Andr6 R. Cooper, Sr., Cooper's Toxic Exposures Desk Reference (CRC Lewis Publishers 1997). Chemical Abstracts Number index, chemical name index, introduction, synonyms and trade name index, tables. LC 96-35221, ISBN 1-56670-220-8 [2006+ pp. Cloth $199.00, $9.95 shipping.]


Adjusting For Depreciation Claimed In Error, Neil Harl Feb 1997

Adjusting For Depreciation Claimed In Error, Neil Harl

Agricultural Law Digest

Occasionally, depreciation is claimed at a rate that is more rapid than allowed by the Modified Accelerated Cost Recovery System and once in a great while depreciation is claimed at a slower rate. IRS now provides guidance on how to handle the adjustments for income tax reporting purposes in both situations. While there are similarities, the two sets of procedures differ significantly.


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

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

Agricultural Law Digest

No abstract provided.


Food Disparagement, Neil Harl Feb 1997

Food Disparagement, Neil Harl

Agricultural Law Digest

The case against Oprah Winfrey, brought by a group of Texas cattle feeders, has focused attention on a movement that has been quietly spreading through the states—the enactment of food disparagement statutes. To date, about one-fourth of the states have enacted such statutes with several more states considering similar legislation. In two states, Colorado and Delaware, statutes passed by the state legislature were vetoed by the governors. On February 18, 1998, the Federal District Court for the Northern District of Texas dismissed the count alleging violation of the food disparagement statute.


The Latest On Amt And Commodity Sales, Neil Harl Feb 1997

The Latest On Amt And Commodity Sales, Neil Harl

Agricultural Law Digest

In three articles during 1996 we examined in some detail the potential liability for alternative minimum tax for deferred payment sales and installment sales of farm commodities. Under pressure from Congress, taxpayers and practitioners, the Internal Revenue Service on January 28, 1997 announced transitional relief through 1996.