Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Economics (13)
- Pharmaceuticals (2)
- Access (1)
- Adaptability (1)
- Agen hammer of thor jakarta (1)
-
- Agen obat hammer of thor original di jakarta (1)
- Alternative methods (1)
- Animal experiments (1)
- Antitrust (1)
- Apotik yg jual hammer of thor (1)
- Botulinum neurotoxin (1)
- Citizen petitions (1)
- Commercial fishing (1)
- Criminal justice law (1)
- Criminal procedure (1)
- Death penalty (1)
- Drug prices (1)
- Drug pricing (1)
- Economic growth (1)
- Exclusivities (1)
- Fda (1)
- Food and Drug law (1)
- Generics (1)
- Gulf of Maine (1)
- Hatch-waxman (1)
- Health (1)
- Healthcare (1)
- Inga Khachaturova (1)
- Inga Khachaturova M.D. (1)
- Intellectual property (1)
Articles 31 - 60 of 71
Full-Text Articles in Law
A Summary Of Provisions In The Food, Agriculture, Conservation And Trade Act Of 1990, S. 2830, Neil E. Harl
A Summary Of Provisions In The Food, Agriculture, Conservation And Trade Act Of 1990, S. 2830, Neil E. Harl
Neil E. Harl
This is the first of a two-part summary of the provisions of the 1990 farm bill. The next issue will contain a summary of the tax provisions of the 1990 budget bill and the following issue will contain a summary of the remaining portions of the 1990 farm bill.
Disposition Of Installment Obligations, Neil E. Harl
Disposition Of Installment Obligations, Neil E. Harl
Neil E. Harl
With relatively heavy use of the installment contract or contract for deed in transferring farmland, the transfer or other disposition of the contract poses substantial problems for contract sellers. The privilege of income deferral by installment reporting is generally personal to the seller and, with one major exception, does not outlast the period during which the obligation is held.
Deferred Payment Contracts, Neil E. Harl
Deferred Payment Contracts, Neil E. Harl
Neil E. Harl
For farmers who have had a good income year, autumn brings more than harvest; it is often accompanied by efforts to defer income from crops and livestock until the next taxable year. In the face of the constructive receipt doctrine, the question is whether agreements to defer income will be successful.
Discharge Of Indebtedness: Insolvent Debtors And Debtors In Bankruptcy, Neil E. Harl
Discharge Of Indebtedness: Insolvent Debtors And Debtors In Bankruptcy, Neil E. Harl
Neil E. Harl
In the last issue, we examined the income tax consequences of transfers of property to creditors in discharge of debt. In this article, the focus is on the discharge of indebtedness for debtors in bankruptcy and those insolvent who are not in bankruptcy. In the next issue, we'll examine the discharge of debt for solvent farm debtors.
Avoiding Special Use Valuation Recapture, Neil E. Harl
Avoiding Special Use Valuation Recapture, Neil E. Harl
Neil E. Harl
Although relatively less use has been made of special use valuation of land in recent years, the heavier use of the valuation option in the late 1970s and early 1980s can still lead to recapture. For deaths before 1982, the potential recapture period is 15 years after the death of the decedent; full recapture occurs within the first ten years with a phaseout between 10 and 15 years. For deaths after 1981, the recapture period has been reduced to 10 years after the decedent's death (or 10- years after the commencement of "qualified use" under the two year grace period). …
Depreciation Of Farm Property, Neil E. Harl
Depreciation Of Farm Property, Neil E. Harl
Neil E. Harl
Depreciation rules for farm and ranch property have been on a roller coaster ride over the past decade. The long-established depreciation rules were supplanted by the Accelerated Cost Recovery System (ACRS) in 1981, then the Modified Accelerated Cost Recovery System (MACRS) in 1986 and now a slow-down beginning in 1989 for property used in a farming business.
Discharge Of Indebtedness: For A Solvent Farm Debtor, Neil E. Harl
Discharge Of Indebtedness: For A Solvent Farm Debtor, Neil E. Harl
Neil E. Harl
Until 1987, a procedure was available for avoiding income tax for solvent debtors generally. That procedure involved an election to reduce the income tax basis of depreciable assets for qualified business indebtedness. However, that elective procedure was repealed in 1986 effective at the end of that year. The same legislation repealing the solvent debtor rule enacted a provision for solvent farm debtors. The statute was amended substantially in 1988.
Corporate Ownership Of The Farm Residence, Neil E. Harl
Corporate Ownership Of The Farm Residence, Neil E. Harl
Neil E. Harl
For farmers and ranchers considering incorporating, one of the major questions is whether the farm or ranch residence or residences should be transferred to the newly formed corporation. From an income tax perspective, residential costs are deductible for an unincorporated taxpayer only to the extent of mortgage interest and property taxes and costs associated with business use of the residence such as an office "used regularly and on an exclusive basis" for business purposes.
A Summary Of Provision In The Food, Agriculture, Conservation And Trade Act Of 1990, S. 2830, As Amended By The Agricultural Reconciliation Act Of 1990, Neil E. Harl
Neil E. Harl
This is the second part of a two-part summary of the provisions of the 1990 farm bill. The first part appeared in Vol. 1, No. 25, Nov. 9, 1990.
Abandonment In Bankruptcy, Neil E. Harl
Abandonment In Bankruptcy, Neil E. Harl
Neil E. Harl
Bankruptcy is designed to accomplish two objectives — (1) assure fair and equitable treatment of the unsecured creditors (the secured creditors are entitled to payment up to the value of their collateral and beyond that are unsecured creditors) and (2) provide a "fresh start" to the debtor. The concept of abandonment now poses a collision of those two objectives.
Adjusting Basis For Discharged Debt, Neil E. Harl
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
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
"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.
The Gender Of Genetic Futures: The Canadian Biotechnology Strategy, Women And Health, Roxanne Mykitiuk, Fiona Miller, Lorna Weir
The Gender Of Genetic Futures: The Canadian Biotechnology Strategy, Women And Health, Roxanne Mykitiuk, Fiona Miller, Lorna Weir
Roxanne Mykitiuk
No abstract provided.
Memory And Punishment, O. Carter Snead
Memory And Punishment, O. Carter Snead
O. Carter Snead
This article is the first scholarly exploration of the implications of neurobiological memory modification for criminal law. Its point of entry is the fertile context of criminal punishment, in which memory plays a crucial role. Specifically, this article will argue that there is a deep relationship between memory and the foundational principles justifying how punishment should be distributed, including retributive justice, deterrence, incapacitation, rehabilitation, moral education, and restorative justice. For all such theoretical justifications, the questions of who and how much to punish are inextricably intertwined with how a crime is remembered - by the offender, by the sentencing authority, …
Enforcing Wildlife Protection In China, Peter J. Li
Enforcing Wildlife Protection In China, Peter J. Li
Peter J. Li, PhD
Since China enacted the Wildlife Protection Law in 1988, its wildlife has been threatened with the most serious survival crisis. In the prereform era, wildlife was a neglected policy area. Serving the objective of reform, the Wildlife Protection Law upholds the “protection, domestication, and utilization” norm inherited from past policies. It establishes rules for wildlife management and protection. This law provides for penalties against violations. Yet, its ambiguous objectives, limited protection scope, and decentralized responsibilities have made its enforcement difficult. Political factors such as institutional constraints, national obsession with economic growth, shortage of funding, and local protectionism have made the …
Nuisance Protection Law Unconstitutional, Neil E. Harl, Charles F. Curtiss
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
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
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 …
Late Harvest And Crop Insurance Coverage, William M. Edwards
Late Harvest And Crop Insurance Coverage, William M. Edwards
William Edwards
Iowa and other Corn Belt states are experiencing one of the latest and slowest harvest seasons on record. Some producers have had concerns about whether their crop insurance coverage will be still be in effect if harvesting drags into December.
Late Harvest And Crop Insurance Coverage, William M. Edwards
Late Harvest And Crop Insurance Coverage, William M. Edwards
William Edwards
Iowa and other Corn Belt states are experiencing one of the latest and slowest harvest seasons on record. Some producers have had concerns about whether their crop insurance coverage will be still be in effect if harvesting drags into December.
Grain Producers Need To Consider Crop Insurance Options For Late Planting And Replanting, William M. Edwards
Grain Producers Need To Consider Crop Insurance Options For Late Planting And Replanting, William M. Edwards
William Edwards
The frequent rains that have soaked Iowa this year have left many corn and soybean fields with areas where little or no production will be realized. Many producers are wondering what options they have under their multiple peril crop insurance policies.
Crop Insurance Has Some Changes For 2009, William M. Edwards
Crop Insurance Has Some Changes For 2009, William M. Edwards
William Edwards
Crop insurance indemnity prices, guarantees and premiums were all at record levels for corn and soybeans in 2008. Current market conditions make it unlikely that those levels will be reached again in 2009, but they will still be attractive. The Risk Management Agency has announced indemnity prices of $4 per bushel for corn and $9.90 per bushel for soybeans for APH (yield) insurance guarantees for 2009, the second highest prices ever offered. Prices for revenue insurance policies will not be known until the end of February.
Crop Insurance Has Some Changes For 2009, William M. Edwards
Crop Insurance Has Some Changes For 2009, William M. Edwards
William Edwards
Crop insurance indemnity prices, guarantees and premiums were all at record levels for corn and soybeans in 2008. Current market conditions make it unlikely that those levels will be reached again in 2009, but they will still be attractive. The Risk Management Agency has announced indemnity prices of $4 per bushel for corn and $9.90 per bushel for soybeans for APH (yield) insurance guarantees for 2009, the second highest prices ever offered. Prices for revenue insurance policies will not be known until the end of February.
Grain Producers Need To Consider Crop Insurance Options For Late Planting And Replanting, William M. Edwards
Grain Producers Need To Consider Crop Insurance Options For Late Planting And Replanting, William M. Edwards
William Edwards
The frequent rains that have soaked Iowa this year have left many corn and soybean fields with areas where little or no production will be realized. Many producers are wondering what options they have under their multiple peril crop insurance policies.
Grain Producers Need To Consider Crop Insurance Options For Late Planting And Replanting, William M. Edwards
Grain Producers Need To Consider Crop Insurance Options For Late Planting And Replanting, William M. Edwards
William Edwards
The frequent rains that have soaked Iowa this year have left many corn and soybean fields with areas where little or no production will be realized. Many producers are wondering what options they have under their multiple peril crop insurance policies.
Late Harvest And Crop Insurance Coverage, William M. Edwards
Late Harvest And Crop Insurance Coverage, William M. Edwards
William Edwards
Iowa and other Corn Belt states are experiencing one of the latest and slowest harvest seasons on record. Some producers have had concerns about whether their crop insurance coverage will be still be in effect if harvesting drags into December.
Crop Insurance Has Some Changes For 2009, William M. Edwards
Crop Insurance Has Some Changes For 2009, William M. Edwards
William Edwards
Crop insurance indemnity prices, guarantees and premiums were all at record levels for corn and soybeans in 2008. Current market conditions make it unlikely that those levels will be reached again in 2009, but they will still be attractive. The Risk Management Agency has announced indemnity prices of $4 per bushel for corn and $9.90 per bushel for soybeans for APH (yield) insurance guarantees for 2009, the second highest prices ever offered. Prices for revenue insurance policies will not be known until the end of February.
Late Harvest And Crop Insurance Coverage, William M. Edwards
Late Harvest And Crop Insurance Coverage, William M. Edwards
William Edwards
Iowa and other Corn Belt states are experiencing one of the latest and slowest harvest seasons on record. Some producers have had concerns about whether their crop insurance coverage will be still be in effect if harvesting drags into December.
Grain Producers Need To Consider Crop Insurance Options For Late Planting And Replanting, William M. Edwards
Grain Producers Need To Consider Crop Insurance Options For Late Planting And Replanting, William M. Edwards
William Edwards
The frequent rains that have soaked Iowa this year have left many corn and soybean fields with areas where little or no production will be realized. Many producers are wondering what options they have under their multiple peril crop insurance policies.