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

Agriculture Law Commons

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

1412 Full-Text Articles 884 Authors 197724 Downloads 79 Institutions

All Articles in Agriculture Law

Faceted Search

1412 full-text articles. Page 1 of 32.

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.


Transfer Of Residence With Continued Occupancy, Neil Harl 2017 Selected Works

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 ...


When Discharge Of Indebtedness Occurs If The Debtor Is Not In Bankruptcy, Neil Harl 2017 Selected Works

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.


Single Class Of Stock In S Corporations, Neil Harl 2017 Selected Works

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.


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.


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.


Leasing Personal Property, Neil Harl 2017 Selected Works

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 Selected Works

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.


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 ...


Preferred Stock And Special Use Valuation, Neil Harl 2017 Selected Works

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 ...


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.


State V. Brown: A Test For Local Food Ordinances, Ryan Almy 2017 University of Maine School of Law

State V. Brown: A Test For Local Food Ordinances, Ryan Almy

Maine Law Review

For many of us, adding a little milk to our morning coffee is likely one of the more insignificant tasks of the day. For Dan Brown of Blue Hill, Maine, that splash of dairy in his coffee mug is the result of his personal labor and constant, meticulous attention paid to the health and well-being of a single 1,000 pound mammal. Besides fresh raw milk, what does Brown gain from his efforts? He knows the exact source of the milk he puts in his coffee, as well as the butter his daughter spreads on her toast: Sprocket, Brown’s ...


Liberty Of Palate, Samuel R. Wiseman 2017 University of Maine School of Law

Liberty Of Palate, Samuel R. Wiseman

Maine Law Review

As lawmakers concerned with problems as diverse as childhood obesity, animal cruelty, and listeria have increasingly focused their attention on consumers, legal issues surrounding food choice have recently attracted much broader interest. Bans on large sodas in New York City, fast food chains in South Los Angeles, and foie gras in California and Chicago have provoked national controversy, as have federal raids on raw milk sellers. In response, various groups have decried restrictions on their ability to consume the food products of their choice. A few groups have organized around the principle of what we might call liberty of palate ...


A National "Natural" Standard For Food Labeling, Nicole E. Negowetti 2017 University of Maine School of Law

A National "Natural" Standard For Food Labeling, Nicole E. Negowetti

Maine Law Review

What do Juicy Juice fruit punch, SunChips, Nature Valley granola bars, and Skinny Girl Margaritas have in common? These products are all branded with the term “natural.” From canned vegetables to cereals to soft drinks, the term “natural” has become one of the most common claims on food, drugs, dietary supplements, and personal care products. The word “natural on the label or in advertising brings to mind nature, and things that are pure, clean, healthy, free of artificial additives, and therefore safe, harmless, and beneficial to overall health. In 2011, “all-natural” was the second-most-used claim on the new American food ...


The New England Food System In 2060: Envisioning Tomorrow's Policy Through Today's Assessments, Margaret Sova McCabe, Joanne Burke PhD, RD, LD 2017 University of Maine School of Law

The New England Food System In 2060: Envisioning Tomorrow's Policy Through Today's Assessments, Margaret Sova Mccabe, Joanne Burke Phd, Rd, Ld

Maine Law Review

As the local food movement gains critical mass around the country, deep and important issues concerning food system policy arise. The modern American food system spans from agricultural production to food processing to food consumption, and finally, to health outcomes. The system’s components include economic, environmental, social, political, and scientific aspects that interact in ways that far outstrip any one discipline’s capacity to analyze and resolve problems. Additionally, the system is profoundly shaped by a complex architecture of laws and regulation. With much credit to the local and regional food movements, people have begun to question not only ...


Food Safety And Security In The Monsanto Era: Peering Through The Lens Of A Rights Paradigm Against An Onslaught Of Corporate Domination, Saby Ghoshray 2017 University of Maine School of Law

Food Safety And Security In The Monsanto Era: Peering Through The Lens Of A Rights Paradigm Against An Onslaught Of Corporate Domination, Saby Ghoshray

Maine Law Review

Since our earliest ancestors’ desire for a better hunting weapon to procure food or a better storage facility to avoid spoilage, food safety and security has shaped human social and technological evolution like no other essential element. The need to procure food has shaped our civilization since the first human graced our planet. Food continues to be a pivotal force in humankind’s saga for life and death. Yet, despite stratospheric progress in scientific application surrounding food, food security and safety for all citizens continues to elude mankind. Why do some enjoy a feast, while others suffer in famine? This ...


Digital Commons powered by bepress