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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