Farm Leases and Passive Activity Losses Harl, Neil Harl, Neil
dc.contributor.department Iowa State University Digital Repository 2018-02-18T00:07:39.000 2020-06-29T22:55:39Z 2020-06-29T22:55:39Z 2016-10-24 1991-01-11
dc.description.abstract <p>Enactment of the passive activity loss rules in 1986 was motivated by a desire to curb tax shelter abuses and to correct the misallocation of resources caused by tax-induced investment in agriculture and elsewhere in the economy. Thus, it is not surprising that the provisions have caused economic pain. One provision, involving the deduction of up to $25,000 for losses attributable to "rental real estate activities," has led to taxpayer confusion and uncertainty for their tax advisors.</p>
dc.identifier archive/
dc.identifier.articleid 1065
dc.identifier.contextkey 9301533
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol2/iss2/1
dc.source.bitstream archive/|||Fri Jan 14 17:35:49 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 Farm Leases and Passive Activity Losses
dc.type article
dc.type.genre article
dspace.entity.type Publication
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