Journal Issue:
Agricultural Law Digest: Volume 7, Issue 24
Agricultural Law Digest: Volume 7, Issue 24
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Articles
Publication
Accounting Adjustments For AMT With Commodity Sales
(
1996-12-20)
In the June 21, 1996, and the November 15, 1996, issues of the Digest, we examined in detail the potential liability for alternative minimum tax for installment sales and deferred payment sales of farm commodities. In this issue, we examine the accounting adjustments required in reporting AMT under the “substantial authority” that emerged in 1996.
Publication
Cases, Regulations and Statutes
(
1996-12-20)
Publication
Index to Volume 7, Nos. 1-24
(
1996-12-20)