Can Commodities Initially Held for Sale Later be Held for Investment?

dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-19T00:25:28.000
dc.date.accessioned 2020-06-29T22:53:07Z
dc.date.available 2020-06-29T22:53:07Z
dc.date.embargo 2017-10-27
dc.date.issued 2001-03-30
dc.description.abstract <p>Frequently, the question is raised whether farm taxpayers who enter retirement with substantial amounts of commodities in storage can transform the commodities into capital assets held for investment. In general, the answer from IRS has been no, with the courts upholding the IRS position.</p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol12/iss7/1/
dc.identifier.articleid 1577
dc.identifier.contextkey 10962492
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol12/iss7/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/3054
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol12/iss7/1/AgLawDigest_v12n07_01.pdf|||Fri Jan 14 17:49:17 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 Can Commodities Initially Held for Sale Later be Held for Investment?
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isJournalIssueOfPublication 509ceb9c-43ad-4d75-b37c-78f5d2ae06eb
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
File
Original bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
AgLawDigest_v12n07_01.pdf
Size:
15.17 KB
Format:
Adobe Portable Document Format
Description:
Collections