Deferred Payment Sales: AMT Liability

dc.contributor.author Harl, Neil
dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-18T11:49:45.000
dc.date.accessioned 2020-06-29T22:59:21Z
dc.date.available 2020-06-29T22:59:21Z
dc.date.embargo 2017-05-22
dc.date.issued 1993-02-05
dc.description.abstract <p>Since enactment of the Installment Sales Revision Act of 1980, which permitted the installment sale of grain and livestock, questions have been raised regarding the continuing availability of the deferred payment procedure established by cases and rulings. In recent years, the importance of the question of whether both procedures can be used has been magnified by the 1986 enactment subjecting installment sales of inventory property to potential liability for alternative minimum tax.6 A recent IRS technical advice memorandum (TAM) has provided some insight to the IRS national office position on the two issues — (1) are installment sales of inventory property potentially subject to alternative minimum tax and (2) can taxpayers use the deferred payment procedure based upon pre-1980 authority and avoid the alternative minimum tax liability?</p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol4/iss3/1/
dc.identifier.articleid 1172
dc.identifier.contextkey 10196351
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol4/iss3/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/3980
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol4/iss3/1/AgLawDigest_v04n03_01.pdf|||Fri Jan 14 17:39:18 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 Deferred Payment Sales: AMT Liability
dc.type article
dc.type.genre article
dspace.entity.type Publication
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relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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