Farm Leases and Passive Activity Losses
dc.contributor.author | Harl, Neil | |
dc.contributor.author | Harl, Neil | |
dc.contributor.department | Iowa State University Digital Repository | |
dc.date | 2018-02-18T00:07:39.000 | |
dc.date.accessioned | 2020-06-29T22:55:39Z | |
dc.date.available | 2020-06-29T22:55:39Z | |
dc.date.embargo | 2016-10-24 | |
dc.date.issued | 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/lib.dr.iastate.edu/aglawdigest/vol2/iss2/1/ | |
dc.identifier.articleid | 1065 | |
dc.identifier.contextkey | 9301533 | |
dc.identifier.s3bucket | isulib-bepress-aws-west | |
dc.identifier.submissionpath | aglawdigest/vol2/iss2/1 | |
dc.identifier.uri | https://dr.lib.iastate.edu/handle/20.500.12876/3430 | |
dc.source.bitstream | archive/lib.dr.iastate.edu/aglawdigest/vol2/iss2/1/AgLawDigest_v02n02_01.pdf|||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 | |
relation.isAuthorOfPublication | c7a4ed2d-5c58-41ee-9230-e22f6e166a46 | |
relation.isJournalIssueOfPublication | 2c695e91-6fa9-4006-9864-03788f5a64d5 | |
relation.isOrgUnitOfPublication | d2bcee6c-7cba-4fa7-bd11-543354ce7b1b |
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