Is "Residual Fertilizer Supply" in Farmland Deductible?

dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-19T01:12:43.000
dc.date.accessioned 2020-06-29T22:54:06Z
dc.date.available 2020-06-29T22:54:06Z
dc.date.embargo 2017-11-01
dc.date.issued 2004-04-23
dc.description.abstract <p>Differences between taxpayers and the Internal Revenue Service over the deductibility of fertilizer, lime and other soil amendments have a long history. The most recent conflict is over the question of whether premium fertilizer levels or the “residual fertilizer supply” are deductible as fertilizer under the statutory provision enacted in 1960.</p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol15/iss9/1/
dc.identifier.articleid 1728
dc.identifier.contextkey 10982467
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol15/iss9/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/3204
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol15/iss9/1/AgLawDigest_v15n09_01.pdf|||Fri Jan 14 17:49:43 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 Is "Residual Fertilizer Supply" in Farmland Deductible?
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isJournalIssueOfPublication 3b4890ff-bbe6-4884-a059-9b8b076a6220
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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