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1752 full-text articles. Page 1 of 35.

Almonds, A Fiesty Industry, Kenneth M. Petrowsky 2017 kmpetrows@gmail.com

Almonds, A Fiesty Industry, Kenneth M. Petrowsky

Marriott Student Review

A bitter power struggle between the almond industry and the milk industry has become a test of the United States’ free market. The National Milk Producers Federation has turned to Washington for aid while the Almond board of California and the Blue Diamond co-op have focused on improving their product.


French And Italian Food Waste Legislation: An Example For Other Eu Member States To Follow?, Luis González Vaqué 2017 Asociación Iberoamericana para el Dereho Alimentario

French And Italian Food Waste Legislation: An Example For Other Eu Member States To Follow?, Luis González Vaqué

Luis González Vaqué

Luis González Vaqué, in his article French and Italian food waste legislation: An example for other EU Member States to follow?, draws our attention to the dramatic reality of food loss and waste and hunger, malnutrition and human deaths caused by lack of food. The sad news is that according to the FAO’s latest estimates, 1.3 billion tonnes of food is lost or wasted in the world every year, representing a third of total food production. Much more importantly and absolutely unacceptable is the fact that over 1,000 billion people in the world suffer from hunger, 148 ...


Conservation Payments: Challenges In Design And Implementation, Bruce A. Babcock, John C. Beghin, Michael D. Duffy, Hongli Feng, Brent M. Hueth, Catherine L. Kling, Lyubov A. Kurkalova, Uwe A. Schneider, Silvia Secchi, Quinn Weninger, Jinhua Zhao 2017 Iowa State University

Conservation Payments: Challenges In Design And Implementation, Bruce A. Babcock, John C. Beghin, Michael D. Duffy, Hongli Feng, Brent M. Hueth, Catherine L. Kling, Lyubov A. Kurkalova, Uwe A. Schneider, Silvia Secchi, Quinn Weninger, Jinhua Zhao

Hongli Feng

As Congress develops new farm legislation, some are lobbying for a new partnership between U.S. taxpayers and farmers. In exchange for an annual transfer of $10 to $20billion from taxpayers to agriculture, farmers would do much more to enhance environmental quality. An attractive feature of a new partnership is that paying for an improved environment provides a clear and justifiable rationale for farm program payments, something that is lacking under current farm programs. By changing management practices and land use, farmers can provide cleaner water, cleaner air, better wildlife habitat, lower net greenhouse gas emissions, and improved long-run soil ...


Preventing A Risk/Risk Trade-Off: An Analysis Of The Measures Necessary To Increase U.S. Pollinator Numbers, Camila Acchiardo Vallejo 2017 Elisabeth Haub School of Law at Pace University

Preventing A Risk/Risk Trade-Off: An Analysis Of The Measures Necessary To Increase U.S. Pollinator Numbers, Camila Acchiardo Vallejo

Pace Environmental Law Review

This Note will proceed in four parts. Part II will discuss the importance of pollinators and the possible reasons for their declining numbers. Part III will delve into the current and proposed actions to increase pollinator populations that are taking place in the United States. Part IV will then discuss the generally desired and widely accepted solution: a ban on neonicotinoids. This Part will introduce the implementation and results of a neonicotinoid ban in the European Union, and the risk/risk trade-off presented by a neonicotinoid ban. Finally, Part V will compile the solutions discussed in Parts III and IV ...


Public Conservation Policies On Private Land: A Case Study Of The Brazilian Forest Code And Implications For The Agro-Industry Sector, Rayane Aguiar, Jody M. Endres, Caroline Taylor, Samuel Evans 2017 University of Illinois College of Agricultural, Consumer, and Environmental Sciences

Public Conservation Policies On Private Land: A Case Study Of The Brazilian Forest Code And Implications For The Agro-Industry Sector, Rayane Aguiar, Jody M. Endres, Caroline Taylor, Samuel Evans

Pace Environmental Law Review

The objectives of this paper are to discuss (1) a brief history of the Brazilian Forest Code (FC); (2) key aspects of the 2012 FC revisions; (3) the status of implementation, including institutional and field-level challenges, as well as economic incentives to ease compliance; and (4) the importance of the FC for the Brazilian agro-industrial sector.


A Window Of Opportunity For Gmo Regulation: Achieving Food Integrity Through Cap-And-Trade Models From Climate Policy For Gmo Regulation, Gabriela Steier 2017 Food Law International LLP

A Window Of Opportunity For Gmo Regulation: Achieving Food Integrity Through Cap-And-Trade Models From Climate Policy For Gmo Regulation, Gabriela Steier

Pace Environmental Law Review

GMOs are the links of our centralized food system, largely dependent on international trade. GMOs are inherently unsustainable because they reduce biodiversity, harm the environment, and empower positive feedback loops between monocultures, industrial agriculture, and biodiversity depletion, thereby jeopardizing food safety, security, and sovereignty. Conglomerates of multi-national companies, in short BigAg, shape multi-lateral food trade and flood international markets with their small array and enormous volumes of crops, while controlling large aspects of agriculture and food production world-wide. Zooming in on the trans-Atlantic dispute about GE crops, this paper uses comparative law to explore how a cap-and-trade model borrowed from ...


Deductible Livestock Costs For Adjusting 2016 Income Tax Returns, Alejandro Plastina 2017 Iowa State University

Deductible Livestock Costs For Adjusting 2016 Income Tax Returns, Alejandro Plastina

Alejandro Plastina

Estimated deductible costs for use in adjusting farm expenses to exclude the cost of producing home-consumed farm produce.


Earthquakes In The Oilpatch: The Regulatory And Legal Issues Arising Out Of Oil And Gas Operation Induced Seismicity, Monika U. Ehrman 2017 University of Oklahoma College of Law

Earthquakes In The Oilpatch: The Regulatory And Legal Issues Arising Out Of Oil And Gas Operation Induced Seismicity, Monika U. Ehrman

Georgia State University Law Review

This article reviews the scientific theories and studies regarding induced seismicity, in addition to examining the current regulatory framework and litigation arising out of these seismic events. Lastly, it provides strategies to aid stakeholders and identifies challenges likely to arise in the future.

Part I of this Article provides a review of the geoscience theories regarding natural and induced seismicity. Part II reviews the current scientific literature regarding a possible relationship between certain oil and gas operations and induced seismicity. Part III reviews the existing regulatory structure addressing seismicity in affected states, including possible applicable environmental legislation. Part IV discusses ...


When Discharge Of Indebtedness Occurs In Bankruptcy, Neil Harl 2017 Iowa State University

When Discharge Of Indebtedness Occurs In Bankruptcy, Neil Harl

Neil E. Harl

The farm debt crisis of the 1980’s left numerous legacies, not the least of which is the continuing discharge of indebtedness from formal and informal resolutions of excessive debt. The various rules on when discharge of indebtedness occurs have created surprising and painful results for some taxpayers.


Single Class Of Stock In S Corporations, Neil Harl 2017 Iowa State University

Single Class Of Stock In S Corporations, Neil Harl

Neil E. Harl

Almost from the day of enactment of Subchapter S of the Internal Revenue Code in 1958, the single class of stock requirement has generated questions that have led to extensive litigation, repeated attempts to address the issues by regulation and numerous rulings in an effort to resolve the issues involved. The major area of concern has been the line between debt securities and equity interests, particularly where the debt securities represented shareholder loans.


When Discharge Of Indebtedness Occurs If The Debtor Is Not In Bankruptcy, Neil Harl 2017 Iowa State University

When Discharge Of Indebtedness Occurs If The Debtor Is Not In Bankruptcy, Neil Harl

Neil E. Harl

As was noted in the March 30, 1990 issue of Agricultural Law Digest, whether discharge of indebtedness occurs for debtors in bankruptcy depends upon the chapter of the Bankruptcy Code. For Chapter 12 debtors, discharge of indebtedness takes place upon completion of payments under the plan. For debtors not in bankruptcy, the rules for when discharge of indebtedness take place are different and the consequences are also quite different.


Transfer Of Residence With Continued Occupancy, Neil Harl 2017 Iowa State University

Transfer Of Residence With Continued Occupancy, Neil Harl

Neil E. Harl

The rule has been well established that a transfer of a residence to a spouse with occupancy by the transferring spouse until death, would not result in inclusion of the value of the residence in the transferor's gross estate under a theory of a retained life estate. The courts have consistently required proof of at least an implied agreement between the husband and wife (assuming the transferring spouse continued occupancy) before that spouse is held to have retained possession or enjoyment so as to require inclusion of the residence in the gross estate. If the transferor is to prevail ...


Taxing Joint Tenancy Property, Neil Harl 2017 Iowa State University

Taxing Joint Tenancy Property, Neil Harl

Neil E. Harl

Although joint tenancy (and tenancy by the entirety in the few states where that form of co-ownership is recognized) is apparently used less frequently than three or four decades ago, joint ownership is still widely used, particularly for real property co-ownership. A recent decision has focused attention on the issue of income tax basis of joint tenancy (or tenancy by the entirety) property after the death of the first joint tenant to die.


Deferred Payment Sales: Amt Liability, Neil E. Harl 2017 Iowa State University

Deferred Payment Sales: Amt Liability, Neil E. Harl

Neil E. Harl

Since enactment of the Installment Sales Revision Act of 1980, which permitted the installment sale of grain and livestock, questions have been raised regarding the continuing availability of the deferred payment procedure established by cases and rulings. In recent years, the importance of the question of whether both procedures can be used has been magnified by the 1986 enactment subjecting installment sales of inventory property to potential liability for alternative minimum tax.6 A recent IRS technical advice memorandum (TAM) has provided some insight to the IRS national office position on the two issues — (1) are installment sales of inventory ...


Gifts Of Grain And Other Farm Commodities, Neil E. Harl 2017 Iowa State University

Gifts Of Grain And Other Farm Commodities, Neil E. Harl

Neil E. Harl

The sale of assets held by the taxpayer primarily for sale to customers in the ordinary course of business (such as grain or market livestock) usually produces ordinary income. That rule has encouraged gifts of grain and other farm commodities to spouses, children, grandchildren or other family members who are not considered to be holding the gift property for sale to customers. The outcome is capital asset treatment for gains and avoidance of liability for self-employment tax.


Leasing Personal Property, Neil Harl 2017 Iowa State University

Leasing Personal Property, Neil Harl

Neil E. Harl

Appearance of the note on Part I of the 1992 edition of Schedule E, Form 1040, that taxpayers are to "report income and expense from the rental of personal property on Schedule C or C-EZ" has raised concerns about the proper reporting of rentals from personal property such as farm machinery rented after retirement to children or others. Several high profile audits in which examining agents have taken a relatively aggressive stance on the issue have added to the concerns.


Resale Of Land Purchased Under Installment Obligation, Neil Harl 2017 Iowa State University

Resale Of Land Purchased Under Installment Obligation, Neil Harl

Neil E. Harl

For decades, taxpayers have tried various strategies for selling land, qualifying the transaction for installment reporting of the gain with the land then resold to a third party for cash. Often, the initial transaction involved related parties with the resale typically made to a developer who paid cash and received title to the property. The result of the two stage transaction, if successful, was to have the initial buyer in possession of the full purchase price with the initial buyer making payments to the initial seller who reports the gain over the period of the installment obligation.


Preferred Stock And Special Use Valuation, Neil Harl 2017 Iowa State University

Preferred Stock And Special Use Valuation, Neil Harl

Neil E. Harl

The special use valuation statute clearly contemplates that land held by an entity should be eligible for special use valuation. However, regulations have not been issued providing guidance on the procedure for valuing land held by a corporation, partnership or trust even though the issuance of regulations was mandated in the statute, enacted in 1976. Other than for a Tax Court case holding that a corporation could not utilize special use valuation and at the same time claim a minority discount, until the issuance of a 1992 private letter ruling, estates have been forced to rely on the general guidance ...


Earnings After Retirement, Neil E. Harl 2017 Iowa State University

Earnings After Retirement, Neil E. Harl

Neil E. Harl

Many farmers, approaching retirement, must make important decisions on — (1) the nature of their relationship to the farm business in retirement, (2) the extent of their personal involvement in business operations, and (3) the timing and manner of disposition of their inventory of crops and livestock during the retirement years.


Entre El Derecho Y El Sentido Común: Soluciones Técnico-Jurídicas Para La Lucha Contra El Despilfarro Alimentario, Luis González Vaqué, Josep Vives-Rego 2017 Asociación Iberoamericana para el Dereho Alimentario

Entre El Derecho Y El Sentido Común: Soluciones Técnico-Jurídicas Para La Lucha Contra El Despilfarro Alimentario, Luis González Vaqué, Josep Vives-Rego

Luis González Vaqué

La pérdida y el desperdicio de alimentos hacen referencia a su merma en las etapas sucesivas de la cadena de suministro de alimentos destinados al consumo humano. Los alimentos se pierden o desperdician en toda la cadena de suministro, desde la producción inicial hasta el consumo final de los hogares. Esto puede deberse a problemas en la recolección, almacenamiento, embalaje, transporte, infraestructura o a los mecanismos de mercado, o de los precios, así como a los marcos institucionales y legales.


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