Agriculture Law Commons^™

Adjusting Basis For Discharged Debt, Neil E. Harl

Neil E. Harl

The final step in handling discharged debt involves the reduction of the basis of the debtor's property or of the debtor's depreciable property if the debtor elects to reduce basis before reducing the other tax attributes. The timing of basis reduction is the same in all instances – basis is reduced at the beginning of the year after the year of debt discharge. The major concern with basis reduction is the order in which the debtor's assets are subject to basis reduction.

Avoiding Acceleration Of Installment Payment Of Federal Estate Tax, Neil E. Harl

Neil E. Harl

For those who have used installment payment of federal estate tax to defer tax payment over 177 months after death, a major concern is avoiding acceleration of the deferred tax and loss of the four percent interest rate on the first $345,800 of tax less the unified credit. For farm and ranch estates using the deferred payment option, post-death planning is needed to avoid acceleration.

"Midstream" Incorporation Considerations, Neil E. Harl

Neil E. Harl

The basic requirements for a tax-free incorporation are relatively mechanical—(1) the transfer must be solely for stock in the corporation and (2) the transferors must be "in control" of the corporation immediately after the exchange. This requires that the transferors end up with at least 80 percent of the combined voting power of all classes of voting stock and at least 80 percent of the total number of shares of all other classes of stock.

Agenda: Flpma Turns 40, University Of Colorado Boulder. Getches-Wilkinson Center For Natural Resources, Energy, And The Environment

FLPMA Turns 40 (October 21)

The Bureau of Land Management (BLM) administers approximately 245 million acres of our public lands and yet, for most of our nation's history, these lands seemed largely destined to end up in private hands. Even when the Taylor Grazing Act of 1934 ushered in an important era of better managing public grazing districts and "promoting the highest use of the public lands," such use of our public lands still was plainly considered temporary, "pending its final disposal." It was not until 1976 with the passage of the Federal Land Policy and Management Act (FLPMA) that congress adopted a policy that …

Alternative Business Strategies In Weak Intellectual Property Environments: A Law And Economics Analysis Of The Argo-Biotechnology Firm's Strategic Dilemma, A. Bryan Endres, Peter D. Goldsmith

Journal of Intellectual Property Law

No abstract provided.

Patents And Traditional Knowledge Of The Uses Of Plants: Is A Communal Patent Regime Part Of The Solution To The Scourge Of Bio Piracy, Ikechi Mgbeoji

Ikechi Mgbeoji

No abstract provided.

Nuisance Protection Law Unconstitutional, Neil E. Harl, Charles F. Curtiss

Neil E. Harl

In late September, the Iowa Supreme Court declared unanimously that an Iowa statute providing protection against nuisance suits for agricultural operations is "flagrantly" unconstitutional. The lawsuit involved the Iowa agricultural areas statute that allows counties to designate agricultural areas of at least 300 contiguous acres. Farming operations conducted within such a designated area are not subject to nuisance lawsuits if they are operated properly.

The Structural Transformation Of The Agricultural Sector, Neil E. Harl

Neil E. Harl

A major concern as we move into the Twenty-first Century is the structure of the agricultural sector. By structure, is meant considerations of size and scale as well as who is to manage, control and finance farming and agribusiness operations.

Policy Considerations Related To Further Intervention In The Farm Credit System, Neil E. Harl

Neil E. Harl

The Farm Credit System Is a major participant in extending credit to and brokering losses from the agricultural sector during the current adjustment process. This article focuses on the problems faced by the system as a cooperative lender with relatively little diversity in its loan portfolio. Assistance to the system should be accompanied by organizational and structural changes that address the fundamental reasons for its vulnerability. Conditions suggest three basic choices: (1) preservation of the system in recognizable form, (2) decentralization to the district level, or (3) a shift toward a wholesaling function. One realistic alternative would involve a combination …

Surface Waters And Farmers: Sharing Land Management With The Federal Government, Charles M. Carvell, Jennifer L. Verleger

Mitchell Hamline Law Review

No abstract provided.

Cartways—An Ancient Relic Disturbing Today's Rural Landscape?, Sarah R. Jewell

Mitchell Hamline Law Review

No abstract provided.

Rural Justice In North Dakota, Kathyrn R.L. Rand, Joseph A. Wetch, Gail Hagerty, Tony J. Weiler

Mitchell Hamline Law Review

No abstract provided.

This Land Is Not For Sale, Derrick Braaten

Mitchell Hamline Law Review

No abstract provided.

Big Fish, Small Sea: Big Companies In Small Towns, Christyne J. Vachon

Mitchell Hamline Law Review

No abstract provided.

Submission To The Sec On Addressing Land Tenure Risks Through Regulation S-K, Kaitlin Y. Cordes

Columbia Center on Sustainable Investment Staff Publications

In July 2016, CCSI sent a submission to the Securities and Exchange Commission (SEC) to provide input into how land tenure risks could be addressed through disclosure requirements for public companies. The SEC was seeking input into modernizing business and financial disclosure requirements in Regulation S-K, including whether Regulation S-K should be amended to require disclosure of public policy and sustainability information. CCSI argued that, due to the significant financial risk created by land tenure disputes in countries with weak or transitioning land governance systems, companies should be required to report on land tenure risks. Disclosure should be required for …

Mapping Mining To The Sustainable Development Goals: An Atlas, Columbia Center On Sustainable Investment, Sustainable Development Solutions Network, United Nations Development Programme, World Economic Forum

Columbia Center on Sustainable Investment Staff Publications

CCSI has been working with the World Economic Forum, United Nations Development Programme (UNDP), and the UN Sustainable Development Solutions Network (SDSN) to create a shared understanding of how the mining industry can most effectively contribute to the SDGs. The report will help mining companies navigate where their activities – from exploration, through operations and mine closure – can help the world achieve the SDGs. Governments, civil society and other stakeholders can also identify opportunities for shared action and partnership with the industry.

A draft report of Mapping Mining to the Sustainable Development Goals: A Preliminary Atlas was released for …

Employment From Mining And Agricultural Investments: How Much Myth, How Much Reality?, Kaitlin Y. Cordes, Olle Östensson, Perrine Toledano

Columbia Center on Sustainable Investment Staff Publications

Employment creation is often seen as a key benefit of investment in natural resources. However, this benefit sometimes falls short: job estimates may be inflated, governmental policies may fail to maximize employment generation, and, in some cases, investments may lead to net livelihood losses. A more thorough examination of employment tied to mining and agricultural investments is thus useful for assessing whether and how employment from natural resource investments contributes to sustainable economic development – a particularly timely topic as countries consider how they will achieve the Sustainable Development Goals adopted in 2015.

This report aims to clarify the processes …

The Battle Against Antimicrobial Drug Resistance: Analyzing Recent Developments And The Necessity For Major Agricultural Reforms, Nikki Sanford

William & Mary Environmental Law and Policy Review

No abstract provided.

Consequences Of Cambodia’S Rubber Boom: Assessing The Governmental, Environmental, And Human Rights Violations In The Industry’S Current Regulatory Framework, Ross Natividad

William & Mary Environmental Law and Policy Review

No abstract provided.

Saving The Orange: How To Fight Citrus Greening Disease (And It’S Not Through Genetic Engineering), Evan Feely

William & Mary Environmental Law and Policy Review

No abstract provided.