CCC Loans in Tax-Free Exchanges

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dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-18T12:58:32.000
dc.date.accessioned 2020-06-29T23:00:08Z
dc.date.available 2020-06-29T23:00:08Z
dc.date.embargo 2017-05-31
dc.date.issued 1995-03-24
dc.description.abstract <p>One of the concerns in a tax-free exchange to a new entity, particularly to a new entity such as a corporation that constitutes a separate taxpayer, is the array of midstream incorporation problems. Frequently, incorporation involves grain or other commodities that have been produced under the federal price and income support program for which a Commodity Credit Corporation (CCC) loan is to be obtained. The question is whether a CCC loan is obtainable by an entity other than the entity producing the commodity.</p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol6/iss7/1/
dc.identifier.articleid 1279
dc.identifier.contextkey 10234722
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol6/iss7/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/4090
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol6/iss7/1/AgLawDigest_v06n07_01.pdf|||Fri Jan 14 17:40:26 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 CCC Loans in Tax-Free Exchanges
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isJournalIssueOfPublication a2f87f31-9247-4efc-9cd4-4d7c604518d9
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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