The Case for Limiting Entities in Farm and Ranch Operations Harl, Neil
dc.contributor.department Iowa State University Digital Repository 2018-02-19T06:42:26.000 2020-06-29T22:57:56Z 2020-06-29T22:57:56Z 2017-12-20 2015-09-11
dc.description.abstract <p>For many years, the usual organizational structure for farm and ranch operations was a single entity, often a sole proprietorship, with a few partnerships for the larger operations.1 However, in recent years, the trend has been toward multiple entity operations with an array of choices for the entities. In some instances, multiple entities are warranted, such as where a high risk operation (such as a spraying operation or a transportation subsidiary) is set up as a separate entity from the core operation. In others, tax advantages are perceived. This article focuses heavily on the possible drawbacks from using multiple entities, particularly where the perceived advantages are limited or potential tax complications cloud the advantages thought to be achievable with an array of entities.</p>
dc.identifier archive/
dc.identifier.articleid 2293
dc.identifier.contextkey 11280452
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol26/iss18/1
dc.source.bitstream archive/|||Fri Jan 14 17:51:26 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 The Case for Limiting Entities in Farm and Ranch Operations
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isJournalIssueOfPublication a6be2035-af12-4c21-b678-6406d9cba96d
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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