Journal Issue:
Agricultural Law Digest: Volume 10, Issue 24
Agricultural Law Digest: Volume 10, Issue 24
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Volume
Number
Issue Date
Journal Title
Journal ISSN
Journal Volume
Journal Volume
Articles
Article
Cases, Regulations and Statutes
(
1999-12-10)
Article
Index to Volume 10, Nos. 1-23
(
1999-12-10)
Article
Handling Prevented Planting Payments
(
1999-12-12)
Proceeds from insurance, such as from hail or fire coverage, are includible in gross income in the year actually or constructively received. In effect, destruction or damage to crops and receipt of insurance proceeds are treated as a "sale" of the crop.