Handling Debt Securities in Small Farm and Ranch Corporations

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dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-19T05:33:59.000
dc.date.accessioned 2020-06-29T22:56:40Z
dc.date.available 2020-06-29T22:56:40Z
dc.date.embargo 2017-11-29
dc.date.issued 2011-10-14
dc.description.abstract <p>It may come as a shock to many, but capitalizing a small farm or ranch corporation with debt securities as well as stock was relatively common until 1989.<strong>1 </strong>In that year, the Omnibus Budget Reconciliation Act of 1989<strong>2 </strong>decreed that debt securities issued in a tax-free exchange were to be treated as boot.<strong>3 </strong>Gain has long been recognized to the extent of “boot” received by the transferor.<strong>4</strong></p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol22/iss20/1/
dc.identifier.articleid 2100
dc.identifier.contextkey 11173498
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol22/iss20/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/3582
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol22/iss20/1/AgLawDigest_v22n20_01.pdf|||Fri Jan 14 17:50:51 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 Handling Debt Securities in Small Farm and Ranch Corporations
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isJournalIssueOfPublication 391bd55f-c94e-451e-aff0-284c4f036b62
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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