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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