Sorting Out "Material Participation": The Trap In FOBD

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dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-18T21:27:53.000
dc.date.accessioned 2020-06-29T22:52:37Z
dc.date.available 2020-06-29T22:52:37Z
dc.date.embargo 2017-08-18
dc.date.issued 2000-09-15
dc.description.abstract <p>The term “material participation” has become a standard component of tests to determine whether a “business” exists. Generally, for an arrangement to be a business, the owner (or someone on behalf of the owner) must be (1) bearing the risks of production, (2) bearing the risks of price change and (3) involved significantly in management. Material participation is used as a standard for determining whether there is sufficient involvement in management to meet that part of the test.</p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol11/iss18/1/
dc.identifier.articleid 1551
dc.identifier.contextkey 10625990
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol11/iss18/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/2981
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol11/iss18/1/AgLawDigest_v11n18_01.pdf|||Fri Jan 14 17:48:19 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 Sorting Out "Material Participation": The Trap In FOBD
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isJournalIssueOfPublication 33588ecf-0910-4301-b135-1a22d4a2aec6
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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