Income Averaging for Sale of Farm Partnership Interest?

dc.contributor.author Harl, Neil
dc.contributor.other 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.title Income Averaging for Sale of Farm Partnership Interest?
dc.type article
dspace.entity.type Publication
relation.isJournalIssueOfPublication c36c8367-155e-4f0e-844a-685f591c786d
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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