Split-Interest Purchases of Land Clarified; Another Way to Acquire Additional Farmland?

Date
2009-05-15
Authors
Harl, Neil
Major Professor
Advisor
Committee Member
Journal Title
Journal ISSN
Volume Title
Publisher
Altmetrics
Authors
Research Projects
Organizational Units
Journal Issue
Series
Department
Iowa State University Digital Repository
Abstract

In recent years, split-interest purchases of land and other assets have been known principally as a study in trying to stay ahead of federal limitations imposed by Congress.1 As an example, changes in the handling of depreciation have discouraged so-called split-interest purchases.2 However, a 2008 letter ruling has clarified some aspects of depreciation for property interests acquired in a split-interest purchase and opened up some areas of possible advantageous use.3

Comments
Description
Keywords
Citation
DOI
Source
Collections