Divisive Reorganizations: Don’t Forget “Active Conduct of a Trade or Business”

dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-19T06:42:13.000
dc.date.accessioned 2020-06-29T22:57:56Z
dc.date.available 2020-06-29T22:57:56Z
dc.date.embargo 2017-12-20
dc.date.issued 2015-08-28
dc.description.abstract <p>Divisive, type D reorganizations have always been viewed as a useful business planning tool.1 More recently, the incidence of intra-family disputes2 as farmland values have risen to high levels3 has focused attention on the options available to solve the resulting problems. One of those options (but not the only option) is the divisive, type D reorganization.</p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol26/iss17/1/
dc.identifier.articleid 2291
dc.identifier.contextkey 11280417
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol26/iss17/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/3770
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol26/iss17/1/AgLawDigest_v26n17_01.pdf|||Fri Jan 14 17:51:26 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 Divisive Reorganizations: Don’t Forget “Active Conduct of a Trade or Business”
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isJournalIssueOfPublication d7264323-83c8-40da-8530-64c51fa8471a
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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