Effective Date of "Section 105" Plans
| dc.contributor.author | Harl, Neil | |
| dc.contributor.department | Iowa State University Digital Repository | |
| dc.date | 2018-02-18T15:42:19.000 | |
| dc.date.accessioned | 2020-06-29T22:59:54Z | |
| dc.date.available | 2020-06-29T22:59:54Z | |
| dc.date.embargo | 2017-07-17 | |
| dc.date.issued | 1995-08-18 | |
| dc.description.abstract | <p>Promotional efforts by firms selling the so-called "Section 105" plans have raised the question of whether benefits of plans may be obtained on a retroactive basis. The issue is, for example, whether a plan established on December 31 is considered effective for the entire year. As one accountant's publication claims</p> | |
| dc.identifier | archive/lib.dr.iastate.edu/aglawdigest/vol6/iss16/1/ | |
| dc.identifier.articleid | 1299 | |
| dc.identifier.contextkey | 10442398 | |
| dc.identifier.s3bucket | isulib-bepress-aws-west | |
| dc.identifier.submissionpath | aglawdigest/vol6/iss16/1 | |
| dc.identifier.uri | https://dr.lib.iastate.edu/handle/20.500.12876/4059 | |
| dc.source.bitstream | archive/lib.dr.iastate.edu/aglawdigest/vol6/iss16/1/AgLawDigest_v06n16_01.pdf|||Fri Jan 14 17:44:06 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 | Effective Date of "Section 105" Plans | |
| dc.type | article | |
| dc.type.genre | article | |
| dspace.entity.type | Publication | |
| relation.isJournalIssueOfPublication | 071c8fdb-6a25-4b38-b7c1-63d810470913 | |
| relation.isOrgUnitOfPublication | d2bcee6c-7cba-4fa7-bd11-543354ce7b1b |
File
Original bundle
1 - 1 of 1
No Thumbnail Available
- Name:
- AgLawDigest_v06n16_01.pdf
- Size:
- 15.48 KB
- Format:
- Adobe Portable Document Format
- Description: