Taxing Agricultural Program Payments Harl, Neil Harl, Neil
dc.contributor.department Iowa State University Digital Repository 2018-02-17T23:57:17.000 2020-06-29T22:52:07Z 2020-06-29T22:52:07Z 2016-10-21 1990-03-02
dc.description.abstract <p>As a general rule agricultural program payments received in cash or in materials or services are includible in income. The time at which the amounts are received or made available under constructive receipt principles is ordinarily the time the payments are to be included in income. Amounts are "made available" in the year in which farm program payment requirements have been met, regardless of whether an application had been signed to receive final payment. Thus, if federal farm program payments are made available in one year with an option to accept payment in the following year, the amount made available is includible in income in the earlier of the year of actual payment or the year made available to the taxpayer.</p>
dc.identifier archive/
dc.identifier.articleid 1019
dc.identifier.contextkey 9296089
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol1/iss8/1
dc.source.bitstream archive/|||Fri Jan 14 17:35:39 UTC 2022
dc.subject.disciplines Agricultural and Resource Economics
dc.subject.disciplines Agricultural Economics
dc.subject.disciplines Agriculture Law
dc.subject.disciplines Public Economics
dc.title Taxing Agricultural Program Payments
dc.type article
dc.type.genre article
dspace.entity.type Publication
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