Corporate Limitations on Prepaid Inputs

dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-18T18:49:58.000
dc.date.accessioned 2020-06-29T23:00:54Z
dc.date.available 2020-06-29T23:00:54Z
dc.date.embargo 2017-08-03
dc.date.issued 1998-01-16
dc.description.abstract <p>For more than four decades the Internal Revenue Service has tried to limit the amount of fertilizer, chemicals, feed, seed and other inputs that farmers could pay for and deduct in the year before the inputs are actually used or consumed. Early litigation involved mostly tax shelter operations but more recent cases challenged deductions claimed by bona fide farmers.</p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol9/iss1/1/
dc.identifier.articleid 1419
dc.identifier.contextkey 10539185
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol9/iss1/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/4195
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol9/iss1/1/AgLawDigest_v09n01_01.pdf|||Fri Jan 14 17:45:40 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 Corporate Limitations on Prepaid Inputs
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isJournalIssueOfPublication 3e3fc192-5b31-4f61-9ac1-113477478df2
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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