Debt in Excess of Basis

dc.contributor.author	Harl, Neil
dc.contributor.department	Iowa State University Digital Repository
dc.date	2018-02-19T00:28:21.000
dc.date.accessioned	2020-06-29T22:52:53Z
dc.date.available	2020-06-29T22:52:53Z
dc.date.embargo	2017-10-27
dc.date.issued	2001-07-13
dc.description.abstract	<p>One of the important objectives in the incorporation of a farm or ranch business is to accomplish a tax-free exchange of assets to the new entity. With a low income tax basis for many of the assets in most farm and ranch businesses, the consequences of a taxable exchange can be very serious in terms of income tax liability on the gain involved.</p>
dc.identifier	archive/lib.dr.iastate.edu/aglawdigest/vol12/iss14/1/
dc.identifier.articleid	1591
dc.identifier.contextkey	10963284
dc.identifier.s3bucket	isulib-bepress-aws-west
dc.identifier.submissionpath	aglawdigest/vol12/iss14/1
dc.identifier.uri	https://dr.lib.iastate.edu/handle/20.500.12876/3021
dc.source.bitstream	archive/lib.dr.iastate.edu/aglawdigest/vol12/iss14/1/AgLawDigest_v12n14_01.pdf\|\|\|Fri Jan 14 17:49:21 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	Debt in Excess of Basis
dc.type	article
dc.type.genre	article
dspace.entity.type	Publication
relation.isJournalIssueOfPublication	92e18ff5-3908-4dcb-ac8f-1e8d1d51a7a1
relation.isOrgUnitOfPublication	d2bcee6c-7cba-4fa7-bd11-543354ce7b1b

Now showing 1 - 1 of 1