New Guidance on Depreciating Water Wells, Drip Irrigation Systems and Grape Trellises Harl, Neil
dc.contributor.department Iowa State University Digital Repository 2018-02-19T02:49:53.000 2020-06-29T22:55:06Z 2020-06-29T22:55:06Z 2017-11-15 2007-04-13
dc.description.abstract <p>In a decision released on April 3, 2007, the Tax Court provided new insights into the recovery period<strong>1 </strong>for depreciating water wells, drip irrigation systems and grape trellises.<strong>2</strong> While the classification of property for depreciation purposes is, in part, a facts and circumstances matter within the context of the class lives assigned by the Internal Revenue Service,<strong>3 </strong>the case of <em>Trentadue v. Commissioner</em><strong>4 </strong>provides helpful insights into how the three types of property should be classified for depreciation purposes.</p>
dc.identifier archive/
dc.identifier.articleid 1873
dc.identifier.contextkey 11053954
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol18/iss8/1
dc.source.bitstream archive/|||Fri Jan 14 17:50:28 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 New Guidance on Depreciating Water Wells, Drip Irrigation Systems and Grape Trellises
dc.type article
dc.type.genre article
dspace.entity.type Publication
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relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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