Discrimination Against Section 1231 Livestock for Sales Within One year After Death

dc.contributor.author	Harl, Neil
dc.contributor.department	Iowa State University Digital Repository
dc.date	2018-02-19T06:44:43.000
dc.date.accessioned	2020-06-29T22:58:16Z
dc.date.available	2020-06-29T22:58:16Z
dc.date.embargo	2017-12-20
dc.date.issued	2016-01-15
dc.description.abstract	<p>A statute passed and signed into law on December 31, 1970, some 45 years ago, has continued to discriminate against those with sales of livestock used in a trade or business1 in terms of a less advantageous treatment of animals eligible for § 1231(b)(3) treatment in the one year period after death.2</p>
dc.identifier	archive/lib.dr.iastate.edu/aglawdigest/vol27/iss2/1/
dc.identifier.articleid	2310
dc.identifier.contextkey	11281503
dc.identifier.s3bucket	isulib-bepress-aws-west
dc.identifier.submissionpath	aglawdigest/vol27/iss2/1
dc.identifier.uri	https://dr.lib.iastate.edu/handle/20.500.12876/3821
dc.source.bitstream	archive/lib.dr.iastate.edu/aglawdigest/vol27/iss2/1/AgLawDigest_v27n02_01.pdf\|\|\|Fri Jan 14 17:51:36 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	Discrimination Against Section 1231 Livestock for Sales Within One year After Death
dc.type	article
dc.type.genre	article
dspace.entity.type	Publication
relation.isJournalIssueOfPublication	cc82b185-af24-401f-b288-ab6c32e6b704
relation.isOrgUnitOfPublication	d2bcee6c-7cba-4fa7-bd11-543354ce7b1b

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