Good News And Bad News For Installment Reporting By Accrual Accounting Taxpayers

dc.contributor.author	Harl, Neil
dc.contributor.department	Iowa State University Digital Repository
dc.date	2018-02-18T21:30:43.000
dc.date.accessioned	2020-06-29T22:53:03Z
dc.date.available	2020-06-29T22:53:03Z
dc.date.embargo	2017-08-18
dc.date.issued	2001-02-02
dc.description.abstract	<p>In one of the great ironies of the age, on the very day President Clinton signed the widely criticized near-ban on installment reporting of gain by taxpayers on the accrual method of accounting, December 28, 2000, the U.S. Tax Court delivered more bad news on installment reporting of gain to accrual accounting taxpayers. If not reversed on appeal, the Tax Court decision could promise to be a barrier to installment. Certainly, the Tax Court decision is a more serious problem for taxpayers disposing of property “used or produced in the business of farming.”</p>
dc.identifier	archive/lib.dr.iastate.edu/aglawdigest/vol12/iss3/1/
dc.identifier.articleid	1569
dc.identifier.contextkey	10626224
dc.identifier.s3bucket	isulib-bepress-aws-west
dc.identifier.submissionpath	aglawdigest/vol12/iss3/1
dc.identifier.uri	https://dr.lib.iastate.edu/handle/20.500.12876/3046
dc.source.bitstream	archive/lib.dr.iastate.edu/aglawdigest/vol12/iss3/1/AgLawDigest_v12n03_01.pdf\|\|\|Fri Jan 14 17:48:27 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	Good News And Bad News For Installment Reporting By Accrual Accounting Taxpayers
dc.type	article
dc.type.genre	article
dspace.entity.type	Publication
relation.isJournalIssueOfPublication	c8002031-2654-49bf-a84f-22c7440166ac
relation.isOrgUnitOfPublication	d2bcee6c-7cba-4fa7-bd11-543354ce7b1b

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