Income Assurance: Are Recoveries Deferrable?
Date
1997-03-28
Authors
Harl, Neil
Major Professor
Advisor
Committee Member
Journal Title
Journal ISSN
Volume Title
Publisher
Authors
Research Projects
Organizational Units
Organizational Unit
Iowa State University Digital Repository
The Iowa State University Digital Repository is the open access institutional repository for the university to collect, manage, share, and preserve free, worldwide access to research and scholarship of Iowa State faculty, staff, and students.
Material in the Digital Repository covers a wide range of disciplines from engineering to social sciences to arts and humanities.
Journal Issue
Journal Issue
Is Version Of
Versions
Series
Department
Iowa State University Digital Repository
Abstract
The latest wrinkle on crop insurance, taking crop revenue into account as well as yield, represents a significant extension of traditional crop insurance concepts. A major issue is whether proceeds of such revenue assurance policies are eligible for the one-year deferral available under federal income tax law.