Split-Interest Purchases of Land Clarified; Another Way to Acquire Additional Farmland?

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dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-19T04:01:01.000
dc.date.accessioned 2020-06-29T22:55:51Z
dc.date.available 2020-06-29T22:55:51Z
dc.date.embargo 2017-11-27
dc.date.issued 2009-05-15
dc.description.abstract <p>In recent years, split-interest purchases of land and other assets have been known principally as a study in trying to stay ahead of federal limitations imposed by Congress.<strong>1</strong> As an example, changes in the handling of depreciation have discouraged so-called split-interest purchases.<strong>2 </strong>However, a 2008 letter ruling has clarified some aspects of depreciation for property interests acquired in a split-interest purchase and opened up some areas of possible advantageous use.<strong>3</strong></p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol20/iss10/1/
dc.identifier.articleid 1976
dc.identifier.contextkey 11154917
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol20/iss10/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/3461
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol20/iss10/1/AgLawDigest_v20n10_01.pdf|||Fri Jan 14 17:51:21 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 Split-Interest Purchases of Land Clarified; Another Way to Acquire Additional Farmland?
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isJournalIssueOfPublication 08a842d1-584e-4647-adc3-5f2161b818cd
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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