No Interest Deduction for Private Annuities Harl, Neil Harl, Neil
dc.contributor.department Iowa State University Digital Repository 2018-02-18T03:51:23.000 2020-06-29T22:58:50Z 2020-06-29T22:58:50Z 2017-02-03 1992-07-03
dc.description.abstract <p>Although a 1929 case, Commissioner v. Moore Corp., had suggested that an interest deduction could be claimed by the obligor under a private annuity arrangement, cases considering the issue since that time have held that no part of the payments made under private annuities involving the acquisition of property is deductible as interest. A 1992 decision by the U.S. Claims Court, Rye v. United States, is in accord with the view that an interest deduction may not be claimed by the obligor and the imputed interest rules likewise do not apply to private annuities.</p>
dc.identifier archive/
dc.identifier.articleid 1143
dc.identifier.contextkey 9621510
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol3/iss14/1
dc.source.bitstream archive/|||Fri Jan 14 17:37:16 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 No Interest Deduction for Private Annuities
dc.type article
dc.type.genre article
dspace.entity.type Publication
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