Handling Commodity Futures Transactions

dc.contributor.author Harl, Neil
dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-18T00:25:39.000
dc.date.accessioned 2020-06-29T22:55:42Z
dc.date.available 2020-06-29T22:55:42Z
dc.date.embargo 2016-10-31
dc.date.issued 1991-11-22
dc.description.abstract <p>In the same manner as other merchants and manufacturers, farm and ranch taxpayers buy and sell commodity futures to hedge against fluctuating prices. Likewise, farm and ranch taxpayers buy and sell commodity futures as speculators. The principal matter of concern from an income tax perspective in the farm and ranch area is the line between hedging and speculation.</p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol2/iss23/1/
dc.identifier.articleid 1111
dc.identifier.contextkey 9324877
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol2/iss23/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/3438
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol2/iss23/1/AgLawDigest_v02n23_01.pdf|||Fri Jan 14 17:36:01 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 Handling Commodity Futures Transactions
dc.type article
dc.type.genre article
dspace.entity.type Publication
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relation.isJournalIssueOfPublication c76bd476-cf40-42bd-a466-b07ebef6df93
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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