Type of Lease for an S Corporation

dc.contributor.author Harl, Neil
dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-18T00:04:32.000
dc.date.accessioned 2020-06-29T22:51:56Z
dc.date.available 2020-06-29T22:51:56Z
dc.date.embargo 2016-10-21
dc.date.issued 1990-10-26
dc.description.abstract <p>Since enactment of the S corporation concept in 1958, it has been important to give careful thought to the kind of lease entered into by S corporations as landowners. In the years since the major amendments to Subchapter S of the Internal Revenue Code in 1982, The type of lease has been less important for some S corporations but it is still a major checklist item for S corporation planning.</p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol1/iss24/1/
dc.identifier.articleid 1054
dc.identifier.contextkey 9297454
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol1/iss24/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/2886
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol1/iss24/1/AgLawDigest_v01n24_01.pdf|||Fri Jan 14 17:35:33 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 Type of Lease for an S Corporation
dc.type article
dc.type.genre article
dspace.entity.type Publication
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relation.isJournalIssueOfPublication 63252b18-07ed-47fa-86aa-90ac23169c04
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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