Income Assurance: Are Recoveries Deferrable?

Date
1997-03-28
Authors
Harl, Neil
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Altmetrics
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Iowa State University Digital Repository
Abstract

The latest wrinkle on crop insurance, taking crop revenue into account as well as yield, represents a significant extension of traditional crop insurance concepts. A major issue is whether proceeds of such revenue assurance policies are eligible for the one-year deferral available under federal income tax law.

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