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2735 full-text articles. Page 44 of 61.

Cases, Regulations And Statutes, Robert P. Achenbach Jr 2013 Iowa State University

Cases, Regulations And Statutes, Robert P. Achenbach Jr

Agricultural Law Digest

No abstract provided.


Respecting "Allocation Agreements": Or Bear The Consequences, Neil E. Harl 2013 Iowa State University

Respecting "Allocation Agreements": Or Bear The Consequences, Neil E. Harl

Agricultural Law Digest

The enactment in 1990 of the detailed rules for “applicable asset acquisitions” in I.R.C. § 10601 marked a clear tightening up of the rules governing sales and purchases of assets constituting a “trade or business.”2 Recent cases, including a Court of Appeals case in July 2013,3 have clarified how such transactions should be handled.


Leasing The Farmstead To The New Small Farmer, Drake Agricultural Law Center 2013 Iowa State University

Leasing The Farmstead To The New Small Farmer, Drake Agricultural Law Center

Leopold Center Pubs and Papers

This offers an overview of Iowa law related to leasing a farmstead to someone engaged in niche farm marketing and factors that are not addressed in a typical farm lease. It was produced as part of the Sustainable Agricultural Land Tenure (SALT) Initiative, a collaboration of the Drake Agricultural Law Center and the Leopold Center.


The Thirsty Cattle Exception: How An Antiquated Law Could Dry Up Eastern Washington, Sean Hickey 2013 Boston College Law School

The Thirsty Cattle Exception: How An Antiquated Law Could Dry Up Eastern Washington, Sean Hickey

Boston College Environmental Affairs Law Review

Groundwater is a scarce resource in the arid plains of the northwestern United States. Accordingly, its high demand by farmers and cattle ranchers has led to a series of laws restricting and governing its use. The Supreme Court of Washington recently ruled in Five Corners Family Farmers v. State that one of these statutes, drafted decades ago, allows for unlimited water to be used for the purposes of watering cattle. This Comment reviews the competing arguments of this case, and focuses on the method the court used in making its determination. This Comment addresses the plain meaning of the statute ...


Adoption And Coexistence Of Ge, Conventional Non-Ge, And Organic Crops, Aaron Adalja, Catherine Greene, James Hanson, Robert Ebel, Michael Barron 2013 Cornell University School of Hotel Administration

Adoption And Coexistence Of Ge, Conventional Non-Ge, And Organic Crops, Aaron Adalja, Catherine Greene, James Hanson, Robert Ebel, Michael Barron

Conference Proceedings, Presentations, and Speeches

The adoption of genetically engineered (GE) crop varieties by U.S. farmers is widespread for major crops—94 percent of planted acres for soybeans, and 88 percent for corn in 2012 (USDA-NASS 2012).

The potential exists for GE crop production to impose costs on organic and conventional non-GE production via unintended presence of GE material along the supply chain through:

• Contamination of seed stock

• Accidental cross-pollination

• Accidental co-mingling during planting, harvesting, handling, and storing of crops (Bullock and Desquilbet 2002).

Maintaining the integrity of GE-differentiated product markets relies on segregation protocols such as:

• Hybrid selection and seed purity testing

• Physical ...


Ignoring Reality: Iowa Supreme Court Decides Case Involving "Oppression" By Majority Shareholder In Farm Corporation, Neil E. Harl 2013 Iowa State University

Ignoring Reality: Iowa Supreme Court Decides Case Involving "Oppression" By Majority Shareholder In Farm Corporation, Neil E. Harl

Agricultural Law Digest

On June 14, 2013, the Iowa Supreme Court released an opinion dealing with what constitutes “fairness” among minority and majority shareholders in the setting of a second generation family farm corporation which had experienced disagreements between cousins in the second generation.1 The facts of the case indicate that the parties had essentially ignored stock valuation for nearly 30-years while the value of assets was reaching record levels.2 The minority shareholder succeeded in getting an adverse decision in the District Court reversed and remanded for further proceedings.


Cases, Regulations And Statutes, Robert P. Achenbach Jr 2013 Iowa State University

Cases, Regulations And Statutes, Robert P. Achenbach Jr

Agricultural Law Digest

No abstract provided.


Cases, Regulations And Statutes, Robert P. Achenbach Jr 2013 Iowa State University

Cases, Regulations And Statutes, Robert P. Achenbach Jr

Agricultural Law Digest

No abstract provided.


Managing Life Insurance Policies, Neil E. Harl 2013 Iowa State University

Managing Life Insurance Policies, Neil E. Harl

Agricultural Law Digest

With the increase in valuation in recent years of many farm and ranch estates, one would reasonably expect that life insurance policies would receive at least as much planning attention as in prior years but that appears not to have been the case.1 In one instance, recently, an estate planner advised an 87-year old client to “get rid of” a $50,000 policy with an income tax basis of just over $11,000, setting the stage for gain of $44,000 on redemption of the policy. Even though investments in farm and ranch land have elevated many farm and ...


What's In A Name?: Geographical Indicators, Legal Protection, And The Vulnerability Of Zinfandel, Stephen M. Jurca 2013 Indiana University Maurer School of Law

What's In A Name?: Geographical Indicators, Legal Protection, And The Vulnerability Of Zinfandel, Stephen M. Jurca

Indiana Journal of Global Legal Studies

This note explores the issues countries face when one party allegedly takes unfair economic advantage of foreign competitors in an increasingly global market by broadly interpreting international product labeling laws in its favor. The United States' widespread use of the term "champagne" in its domestic sparkling wine industry is just one example of how "genericide"-the process by which a popular brand name becomes so commonly used that the term is no longer protected by intellectual property law-negatively affects trade relations and hampers economic growth. This note focuses on the dangers of genericide in the marketplace, most specifically, the international ...


The Global Land Rush: Markets, Rights, And The Politics Of Food, Smita Narula 2013 NYU School of Law

The Global Land Rush: Markets, Rights, And The Politics Of Food, Smita Narula

New York University Public Law and Legal Theory Working Papers

In the past five years, interest in purchasing and leasing agricultural land in developing countries has skyrocketed. This trend, which was facilitated by the 2008 food crisis, is led by state and private investors, both domestic and foreign. Investors are responding to a variety of global forces: Some are securing their own food supply, while others are capitalizing on land as an increasingly promising source of financial returns. Proponents argue that these investments can support economic development in host states while boosting global food production. But critics charge that these “land grabs” disregard land users’ rights and further marginalize already ...


Reforma Agraria E Inversión Extranjera: Uno De Los Nuevos Desafíos Del Proceso De Paz, Marco A. Velásquez-Ruiz 2013 Osgoode Hall Law School - York University

Reforma Agraria E Inversión Extranjera: Uno De Los Nuevos Desafíos Del Proceso De Paz, Marco A. Velásquez-Ruiz

Marco A. Velásquez-Ruiz

Uno de los secretos a viva voz en la corta pero compleja historia de Colombia como nación, es que el principal motor del conflicto armado que ha azotado nuestro país por más de sesenta años es la disputa por los recursos naturales escasos, y en especial por el acceso y uso de la tierra. Bajo dicho contexto, el proceso de reparación integral a las víctimas de el conflicto es una realidad gracias a las ley 1448 y otras reformas proyectadas en favor del sector rural, pero enfrenta desafíos provenientes de sectores insospechados como el de la inversión extranjera.


Gm Crops In The Courts: Three Recent Us Patent Decisions, Drew L. Kershen 2013 University of Oklahoma College of Law

Gm Crops In The Courts: Three Recent Us Patent Decisions, Drew L. Kershen

Drew L. Kershen

No abstract provided.


The Latest Chapter In The Crp Saga, Neil E. Harl 2013 Iowa State University

The Latest Chapter In The Crp Saga, Neil E. Harl

Agricultural Law Digest

On June 18, 2013, the United States Tax Court, with 15 judges agreeing (one was not participating in the decision), held that an investor in farmland which the investor bids into the Conservation Reserve Program1 is subject to the 15.3 percent self-employment tax on the basis that such an investment is a trade or business.2 The decision follows a drumbeat of published authority from the Internal Revenue Service beginning in 20033 that everyone signing up for the CRP program (and, by implication those signing up for a range of other federal programs) is subject to self-employment tax. The ...


Cases, Regulations And Statutes, Robert P. Achenbach Jr 2013 Iowa State University

Cases, Regulations And Statutes, Robert P. Achenbach Jr

Agricultural Law Digest

No abstract provided.


Cases, Regulations And Statutes, Robert P. Achenbach Jr 2013 Iowa State University

Cases, Regulations And Statutes, Robert P. Achenbach Jr

Agricultural Law Digest

No abstract provided.


Indebtedness In Excess Of Basis: A Problem Even For Gifts, Neil E. Harl 2013 Iowa State University

Indebtedness In Excess Of Basis: A Problem Even For Gifts, Neil E. Harl

Agricultural Law Digest

It is widely understood that indebtedness in excess of income tax basis is a problem in sales or exchanges of property.1 For example, taxable gain is recognized to the extent the sum of liabilities assumed or taken subject to by a corporation exceeds the aggregate basis of assets transferred in a tax-free exchange on formation of the corporation.2 That result can arise in connection with an installment sale,3 or about any other “sale or exchange” in addition to an otherwise tax-free exchange to a corporation, as noted.4 Transfers involving partnerships are subject to a somewhat different ...


Pesticide Regulation Differences Of The U.S., Chile, And Mexico On Imported Berries, Kayla Felicia Gardener 2013 California Polytechnic State University - San Luis Obispo

Pesticide Regulation Differences Of The U.S., Chile, And Mexico On Imported Berries, Kayla Felicia Gardener

Agribusiness

Growing consumer demand for knowledge in the area of food safety and producer accountability on what is applied to fresh produce is resulting in a greater need for transparency in the industry. Additionally, the demand for safe, fresh produce year round has led to extensive international trade and consumers to wonder if imported produce is of the same quality of that in produced in the U.S. The study analyzes the differences and similarities between pesticide application tolerance standards, and labels for applied use on berries produced in the U.S., Mexico, and Chile. This is done by reviewing tolerance ...


Cases, Regulations And Statutes, Robert P. Achenbach Jr 2013 Iowa State University

Cases, Regulations And Statutes, Robert P. Achenbach Jr

Agricultural Law Digest

No abstract provided.


Importance Of "Qualified Appraisals" By "Qualified Appraisers", Neil E. Harl 2013 Iowa State University

Importance Of "Qualified Appraisals" By "Qualified Appraisers", Neil E. Harl

Agricultural Law Digest

The rapid run-up in farm and ranch land values in recent years1 has focused attention on land appraisal for purposes of developing an investment strategy, evaluating offers to buy or to sell and supporting deductions claimed for charitable gifts of property. Land value increases have also boosted the stakes for valuations of property for federal estate purposes,2 generation-skipping transfer tax purposes3 and for gifts to non-charitable donees.4 The importance of accurate and supportable appraisals has never been greater than at present. Wherever tax considerations are involved, “qualified appraisers” and “qualified appraisals” have become matters of significant ...


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