Journal Issue:
Agricultural Law Digest: Volume 10, Issue 24

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Cases, Regulations and Statutes
( 1999-12-10) Achenbach, Robert ; Iowa State University Digital Repository
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Index to Volume 10, Nos. 1-23
( 1999-12-10) Iowa State University Digital Repository
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Handling Prevented Planting Payments
( 1999-12-12) Harl, Neil ; Iowa State University Digital Repository

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.

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