Employing the Spouse to Qualify for Medical Benefits
dc.contributor.author | Harl, Neil | |
dc.contributor.department | Iowa State University Digital Repository | |
dc.date | 2018-02-19T06:17:19.000 | |
dc.date.accessioned | 2020-06-29T22:57:04Z | |
dc.date.available | 2020-06-29T22:57:04Z | |
dc.date.embargo | 2017-12-18 | |
dc.date.issued | 2012-02-03 | |
dc.description.abstract | <p>Attempts to qualify a spouse as an employee in a husband-wife farming operation for family medical benefits go back decades.<strong>1 </strong>The battle is likely not over even with a favorable taxpayer decision by the Tenth Circuit Court of Appeals in 2011.<strong>2 </strong>That decision only binds the Internal Revenue Service in the Tenth Circuit area (six states – Colorado, Kansas, Oklahoma, New Mexico, Utah and Wyoming). Tax Court decisions issued over the years provide “substantial authority”<strong>3 </strong>to the contrary elsewhere in the United States.<strong>4</strong></p> | |
dc.identifier | archive/lib.dr.iastate.edu/aglawdigest/vol23/iss3/1/ | |
dc.identifier.articleid | 2115 | |
dc.identifier.contextkey | 11265714 | |
dc.identifier.s3bucket | isulib-bepress-aws-west | |
dc.identifier.submissionpath | aglawdigest/vol23/iss3/1 | |
dc.identifier.uri | https://dr.lib.iastate.edu/handle/20.500.12876/3642 | |
dc.source.bitstream | archive/lib.dr.iastate.edu/aglawdigest/vol23/iss3/1/AgLawDigest_v23n03_01.pdf|||Fri Jan 14 17:51:50 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 | Employing the Spouse to Qualify for Medical Benefits | |
dc.type | article | |
dc.type.genre | article | |
dspace.entity.type | Publication | |
relation.isJournalIssueOfPublication | b740e13c-d862-42f0-880b-77f01698a0de | |
relation.isOrgUnitOfPublication | d2bcee6c-7cba-4fa7-bd11-543354ce7b1b |
File
Original bundle
1 - 1 of 1
No Thumbnail Available
- Name:
- AgLawDigest_v23n03_01.pdf
- Size:
- 192 KB
- Format:
- Adobe Portable Document Format
- Description: