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2,616 full-text articles. Page 44 of 54.

Nrcs Eqip High Tunnels, Edward Cox 2012 Drake University

Nrcs Eqip High Tunnels, Edward Cox

Leopold Center Pubs and Papers

The brochure was developed as part of the Sustainable Agricultural Land Tenure Initiative, and provides an overview of the Seasonal High Tunnel Initiative administered by the USDA Natural Resources Conservation Service (NRCS) as part of the Environmental Quality Incentives Program (EQIP).


Land Contracts For Beginning Farmers, Edward Cox 2012 Drake University

Land Contracts For Beginning Farmers, Edward Cox

Leopold Center Pubs and Papers

The brochure was developed as part of the Sustainable Agricultural Land Tenure Initiative, and provides an introduction to land contracts, which have been used in recent years by operators who lack large amounts of capital and access to financing from lending institutions. The brochure outlines advantages and risks, and lists contacts for further information.


Reduction Of Social Security Withholding Rate For 2012, Neil E. Harl 2012 Iowa State University

Reduction Of Social Security Withholding Rate For 2012, Neil E. Harl

Agricultural Law Digest

The Congress, in late 2011, temporarily extended the two percentage point Social Security tax reduction for employees that was in effect for 2011, continuing the reduction of the withholding rate from 6.2 percent to 4.2 percent of wages paid through February 29, 2012.1 The original rate reduction was in the Tax Relief Act of 20102 which reduced the employee share of the OASDI portion of Social Security taxes from 6.2 percent to 4.2 percent for wages earned in calendar year 2011 up to the taxable wage base of $106,800.3 For self-employed individuals, the ...


Cases, Regulations And Statutes, Robert P. Achenbach Jr 2012 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 2012 Iowa State University

Cases, Regulations And Statutes, Robert P. Achenbach Jr

Agricultural Law Digest

No abstract provided.


Temporary Regulations On Repairs, Depreciation And Capitalization, Neil E. Harl 2012 Iowa State University

Temporary Regulations On Repairs, Depreciation And Capitalization, Neil E. Harl

Agricultural Law Digest

The stunning defeat of the Internal Revenue Service in Ingram Industries, Inc. & Subs. v. Commissioner1 and the high profile loss in FedEx Corp. v. United States2 provoked the Internal Revenue Service to mount a major regulatory overhaul in an effort to reshape the legal terrain over which both battles were fought,3 The controversy appears to be of only modest concern to farmers and ranchers other than for handling overhauls of engines and transmissions on tractors, combines and trucks but the 160 pages of regulations issued on August 21, 2006,4 had those proposed regulations been adopted, would ...


The Administration's Tax Proposals, Neil E. Harl 2012 Iowa State University

The Administration's Tax Proposals, Neil E. Harl

Agricultural Law Digest

The longstanding practice of Agricultural Law Digest, dating from commencement of publication, has been to discuss only issues based on law in effect at the time, not on proposals. However, in light of the enormous uncertainty currently (with key provisions expiring or “sunsetting” after December 31, 2012), it seemed appropriate to depart for one lead article from that rather strict guideline. The following is based on FY 2013 Federal Budget Proposals.1 Keep in mind that these are merely proposals and have no assurance of becoming law.


Cases, Regulations And Statutes, Robert P. Achenbach Jr 2012 Iowa State University

Cases, Regulations And Statutes, Robert P. Achenbach Jr

Agricultural Law Digest

No abstract provided.


Could A Hub And Spoke, Homegrown Ceo Strategy Boost The Success Of University Start-Ups?, Brendan O. Baggot, Martin R. Graf PhD 2012 University of Notre Dame

Could A Hub And Spoke, Homegrown Ceo Strategy Boost The Success Of University Start-Ups?, Brendan O. Baggot, Martin R. Graf Phd

Brendan O. Baggot

How can universities make more money with their spinout company (SpinCo)‐suitable technologies? By “growing” their own CEOs to improve both the quality and quantity of startup company leaders available, that’s how. Surprisingly, however, at most universities little or no effort is made to interweave this critical need into tech transfer efforts.


Proposed Regulations Recognize Uniqueness Of Llcs And Other Passthrough Entities: Passive Loss Rules Relaxed, Neil E. Harl 2012 Iowa State University

Proposed Regulations Recognize Uniqueness Of Llcs And Other Passthrough Entities: Passive Loss Rules Relaxed, Neil E. Harl

Agricultural Law Digest

The decade-long battle to establish that members of limited liability companies, limited liability partnerships and other pass-through entities are not mirror images of limited partners in a limited partnership for passive activity loss purposes1 reached a new level on November 28, 2011.2 On that date, the Department of the Treasury issued proposed regulations agreeing that members of LLCs and LLPs should not be treated the same as limited partners for passive activity loss purposes.3 That shift in authority is immensely important to members of LLCs and LLPs.


Cases, Regulations And Statutes, Robert P. Achenbach Jr 2012 Iowa State University

Cases, Regulations And Statutes, Robert P. Achenbach Jr

Agricultural Law Digest

No abstract provided.


Employing The Spouse To Qualify For Medical Benefits, Neil E. Harl 2012 Iowa State University

Employing The Spouse To Qualify For Medical Benefits, Neil E. Harl

Agricultural Law Digest

Attempts to qualify a spouse as an employee in a husband-wife farming operation for family medical benefits go back decades.1 The battle is likely not over even with a favorable taxpayer decision by the Tenth Circuit Court of Appeals in 2011.2 That decision only binds the Internal Revenue Service in the Tenth Circuit area (six states – Colorado, Kansas, Oklahoma, New Mexico, Utah and Wyoming). Tax Court decisions issued over the years provide “substantial authority”3 to the contrary elsewhere in the United States.4


Cases, Regulations And Statutes, Robert P. Achenbach Jr 2012 Iowa State University

Cases, Regulations And Statutes, Robert P. Achenbach Jr

Agricultural Law Digest

No abstract provided.


Depreciating Farm Drainage Tile, Neil E. Harl 2012 Iowa State University

Depreciating Farm Drainage Tile, Neil E. Harl

Agricultural Law Digest

Rapidly rising farmland values in recent years1 have brought an intense focus to the allocation of the purchase price in the event of a sale or taxable exchange as among the land itself, tile lines, fences and other improvements. It is clear that an appropriate allocation can (and should) be made to the depreciable (and non-depreciable) components of the transaction, based on relative fair market values.2


Cases, Regulations And Statutes, Robert P. Achenbach Jr 2012 Iowa State University

Cases, Regulations And Statutes, Robert P. Achenbach Jr

Agricultural Law Digest

No abstract provided.


The "Small Partnership" Exception: A Way To Escape Partnership Tax Complexity, Neil E. Harl 2012 Iowa State University

The "Small Partnership" Exception: A Way To Escape Partnership Tax Complexity, Neil E. Harl

Agricultural Law Digest

In 1982, Congress authorized a “small partnership” exception to the definition of “partnership” in legislation designed to tighten the rules on partnership audits.1 Tax shelters were dominating the discussion in tax circles and the 1982 legislation was aimed at bolstering the oversight over partnership transactions, much of which was being carried on by limited partnerships. However, the small partnership exception, by its terms, provides an avenue for many small partnerships (including limited liability companies and limited liability partnerships) to sidestep the complexity of federal partnership tax law.


Cases, Regulations And Statutes, Robert P. Achenbach Jr 2012 Iowa State University

Cases, Regulations And Statutes, Robert P. Achenbach Jr

Agricultural Law Digest

No abstract provided.


California’S Proposition 37 And The Wto Agreements, Drew Kershen 2012 University of Oklahoma College of Law

California’S Proposition 37 And The Wto Agreements, Drew Kershen

Drew L. Kershen

No abstract provided.


A Thousand Tiny Pieces: The Federal Circuit’S Fractured Myriad Ruling, Lessons To Be Learned, And The Way Forward, Jonathan R. K. Stroud 2012 American University Washington College of Law, Washington D.C.

A Thousand Tiny Pieces: The Federal Circuit’S Fractured Myriad Ruling, Lessons To Be Learned, And The Way Forward, Jonathan R. K. Stroud

IP Theory

No abstract provided.


Superweeds And Suspect Seeds: Does The Genetically-Engineered Crop Deregulation Process Put American Agriculture At Risk, Margaret Sova McCabe 2012 University of New Hampshire School of Law

Superweeds And Suspect Seeds: Does The Genetically-Engineered Crop Deregulation Process Put American Agriculture At Risk, Margaret Sova Mccabe

Law Faculty Scholarship

The federal government’s regulatory approach to genetically engineered (GE) crops, known as “The Framework”, is now twenty-five years old. Despite two and half decades of a consistent regulatory regime, GE crop and food regulation remains controversial. This article suggests that regulatory science and its tenets of independence, transparency, and public science should guide reforms of The Framework so that it is an efficient and reliable regulatory system. The article has four parts: 1) it provides a brief overview of the history of GE crop regulation; 2)it describes the key attributes of The Framework and related regulatory documents, with ...


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