Income Averaging

dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-18T18:49:15.000
dc.date.accessioned 2020-06-29T23:00:47Z
dc.date.available 2020-06-29T23:00:47Z
dc.date.embargo 2017-08-03
dc.date.issued 1997-12-05
dc.description.abstract <p>Although the possibility of a return to income averaging had been discussed for several years, enactment of income averaging for farm income came as a great surprise to many. The provision is not effective until 1998, and remains available for 1999 and the year 2000, and sunsets at the end of 2000 unless extended by legislative action.</p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol8/iss23/1/
dc.identifier.articleid 1414
dc.identifier.contextkey 10539115
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol8/iss23/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/4176
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol8/iss23/1/AgLawDigest_v08n23_01.pdf|||Fri Jan 14 17:45:36 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 Income Averaging
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isJournalIssueOfPublication 0cf7cec6-39d3-4763-a691-8a2f360f7b90
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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