Deferred Payment Contracts
Deferred Payment Contracts
Date
1989-11-10
Authors
Harl, Neil
Harl, Neil
Harl, Neil
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Altmetrics
Authors
Harl, Neil
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Research Projects
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Iowa State University Digital Repository
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Iowa State University Digital Repository
Abstract
For farmers who have had a good income year, autumn brings more than harvest; it is often accompanied by efforts to defer income from crops and livestock until the next taxable year. In the face of the constructive receipt doctrine, the question is whether agreements to defer income will be successful.