What is a "Building"?

dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-18T20:35:22.000
dc.date.accessioned 2020-06-29T22:52:17Z
dc.date.available 2020-06-29T22:52:17Z
dc.date.embargo 2017-08-14
dc.date.issued 1999-09-17
dc.description.abstract <p>With “buildings” treated uniquely for depreciation purposes, and with numerous structures on farms and ranches arguably classifiable as “buildings,” the guidelines for what is or is not a building take on great importance. A 1999 Tax Court case has provided additional insight into what should be classified as a building.</p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol10/iss18/1/
dc.identifier.articleid 1502
dc.identifier.contextkey 10598535
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol10/iss18/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/2932
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol10/iss18/1/AgLawDigest_v10n18_01.pdf|||Fri Jan 14 17:46:53 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 What is a "Building"?
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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