Income Averaging for Sale of Farm Partnership Interest?
dc.contributor.author | Harl, Neil | |
dc.contributor.department | Iowa State University Digital Repository | |
dc.date | 2018-02-19T04:16:05.000 | |
dc.date.accessioned | 2020-06-29T22:56:11Z | |
dc.date.available | 2020-06-29T22:56:11Z | |
dc.date.embargo | 2017-11-27 | |
dc.date.issued | 2010-05-14 | |
dc.description.abstract | <p>There’s no question about the eligibility of income distributed from a farm partnership<strong>1 </strong>for income averaging.<strong>2 </strong>The question, however, is whether the sale of a partnership interest<strong> </strong>is also eligible for the statutory income averaging provision. The answer is not clear from<strong> </strong>the regulations nor is it completely clear whether a partner not engaged in farming could<strong> </strong>make use of the income averaging provision even if the proceeds from the sale of partnership<strong> </strong>interests would otherwise be eligible.<strong></strong></p> | |
dc.identifier | archive/lib.dr.iastate.edu/aglawdigest/vol21/iss10/1/ | |
dc.identifier.articleid | 2026 | |
dc.identifier.contextkey | 11157175 | |
dc.identifier.s3bucket | isulib-bepress-aws-west | |
dc.identifier.submissionpath | aglawdigest/vol21/iss10/1 | |
dc.identifier.uri | https://dr.lib.iastate.edu/handle/20.500.12876/3510 | |
dc.source.bitstream | archive/lib.dr.iastate.edu/aglawdigest/vol21/iss10/1/AgLawDigest_v21n10_01.pdf|||Fri Jan 14 17:51:33 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 | Income Averaging for Sale of Farm Partnership Interest? | |
dc.type | article | |
dc.type.genre | article | |
dspace.entity.type | Publication | |
relation.isJournalIssueOfPublication | c36c8367-155e-4f0e-844a-685f591c786d | |
relation.isOrgUnitOfPublication | d2bcee6c-7cba-4fa7-bd11-543354ce7b1b |
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