Gifts of Commodities to Charities

dc.contributor.author Harl, Neil
dc.contributor.other Iowa State University Digital Repository
dc.date 2018-02-18T16:14:01.000
dc.date.accessioned 2020-06-29T23:00:02Z
dc.date.available 2020-06-29T23:00:02Z
dc.date.embargo 2017-07-18
dc.date.issued 1995-12-15
dc.description.abstract <p>For farm and ranch taxpayers, gifts of commodities to charitable organizations or family members have become an attractive way to reduce self-employment tax and, for noncharitable donees, to convert what would otherwise be ordinary income into capital gain. Although two private letter rulings, one issued in 1991 and one in 1992, disapproved the gifts of soybeans to the spouses, and have dampened enthusiasm for such transfers, gifts to other family members and to charitable organizations seem to be gaining in popularity.</p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol6/iss24/1/
dc.identifier.articleid 1317
dc.identifier.contextkey 10447508
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol6/iss24/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/4079
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol6/iss24/1/AgLawDigest_v06n24_01.pdf|||Fri Jan 14 17:45:03 UTC 2022
dc.title Gifts of Commodities to Charities
dc.type article
dspace.entity.type Publication
relation.isJournalIssueOfPublication 448c4c77-1bef-4bd4-aea1-f41bab1e80ed
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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