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