More on Installment Sales of Commodities and AMT

dc.contributor.author	Harl, Neil
dc.contributor.department	Iowa State University Digital Repository
dc.date	2018-02-18T18:13:02.000
dc.date.accessioned	2020-06-29T23:00:22Z
dc.date.available	2020-06-29T23:00:22Z
dc.date.embargo	2017-07-28
dc.date.issued	1996-11-15
dc.description.abstract	<p>In the June 21, 1996, issue of the Digest we discussed in detail a technical advice memorandum which imposed alternative minimum tax on the sale of potatoes on a deferred basis. That TAM has now been formally released by the Internal Revenue Service. In addition, a U.S. District Court case has upheld IRS in a deferred commodity sale.</p>
dc.identifier	archive/lib.dr.iastate.edu/aglawdigest/vol7/iss22/1/
dc.identifier.articleid	1363
dc.identifier.contextkey	10501842
dc.identifier.s3bucket	isulib-bepress-aws-west
dc.identifier.submissionpath	aglawdigest/vol7/iss22/1
dc.identifier.uri	https://dr.lib.iastate.edu/handle/20.500.12876/4124
dc.source.bitstream	archive/lib.dr.iastate.edu/aglawdigest/vol7/iss22/1/AgLawDigest_v07n22_01.pdf\|\|\|Fri Jan 14 17:44:51 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	More on Installment Sales of Commodities and AMT
dc.type	article
dc.type.genre	article
dspace.entity.type	Publication
relation.isJournalIssueOfPublication	d211b46b-12aa-449c-ade0-e5fbfaafbfe7
relation.isOrgUnitOfPublication	d2bcee6c-7cba-4fa7-bd11-543354ce7b1b

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