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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