Single-Purpose Agricultural and Horticultural Structures: What’s Included?

dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-19T06:41:44.000
dc.date.accessioned 2020-06-29T22:57:54Z
dc.date.available 2020-06-29T22:57:54Z
dc.date.embargo 2017-12-20
dc.date.issued 2015-07-24
dc.description.abstract <p>The Tax Reform Act of 1986, in enacting MACRS (the Modified Accelerated Cost Recovery System)1 created a classification for property with an A.D.R. midpoint life of 16 years or more and less than 20 years as “ten-year property.” The 10-year property classification includes – (1) any single purpose agricultural or horticultural structure (within the meaning of I.R.C. § 168(i)(13); (2) any tree or vine bearing fruit or nuts; (3)any qualified smart electric meter; and (4) any smart electric grid system.2 The question that keeps coming up is. . . .what property is eligible for the “single purpose agricultural or horticultural structure” tax treatment?</p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol26/iss15/1/
dc.identifier.articleid 2286
dc.identifier.contextkey 11280285
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol26/iss15/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/3766
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol26/iss15/1/AgLawDigest_v26n15_01.pdf|||Fri Jan 14 17:51:28 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 Single-Purpose Agricultural and Horticultural Structures: What’s Included?
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isJournalIssueOfPublication 63f69e7f-fe0a-4b7f-94e2-835f46eb45c6
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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