Journal Issue:
Agricultural Law Digest: Volume 10, Issue 5

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Claiming Deductions For Seed And Other Inputs
( 1999-03-05) Harl, Neil ; Iowa State University Digital Repository

Ordinarily, for taxpayers on the cash method of accounting, a deduction may be claimed for production inputs—seed, fertilizer, chemicals, fuel and feed—in the year payment is made. The question has arisen under various fact circumstances, as to when inputs are considered “paid.”

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Cases, Regulations and Statutes
( 1999-03-05) Achenbach, Robert ; Iowa State University Digital Repository
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