Passive Activity Loss Rules for Trusts Carrying on a Business Harl, Neil
dc.contributor.department Iowa State University Digital Repository 2018-02-19T05:32:11.000 2020-06-29T22:56:34Z 2020-06-29T22:56:34Z 2017-11-29 2011-07-08
dc.description.abstract <p>The striking increase in the use of trusts in recent years in owning farmland<strong>1 </strong>has focused attention on passive activity rules applicable to trusts particularly when the trust is used in farm and ranch estate (and business) planning if a business is carried on by the trust.<strong>2 </strong>A 2003 United States District Court case<strong>3 </strong>has cast a bright light on the fact that the Department of the Treasury has yet to issue regulations governing trusts in a setting where passive activity losses have been incurred.</p>
dc.identifier archive/
dc.identifier.articleid 2086
dc.identifier.contextkey 11173105
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol22/iss13/1
dc.source.bitstream archive/|||Fri Jan 14 17:50:49 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 Passive Activity Loss Rules for Trusts Carrying on a Business
dc.type article
dc.type.genre article
dspace.entity.type Publication
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relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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