Reporting farm income [electronic resource] / Robert P. Achenbach, Jr., Esq.
" ... discusses and analyzes the special income-related rules applicable to farmers and farming operations, including: (1) constructive receipt and deferral of income; (2) sale of commodities after retirement; (3) hedging and speculation with farm commodities; (4) farm program payments; (5) han...
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| Online Access: |
Law Students, Faculty, and Staff (via Bloomberg Law) |
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| Main Authors: | , , |
| Other title: | Bloomberg Law online Bloomberg Law online. |
| Format: | Electronic Website |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management,
[2006]-
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| Series: | Tax management portfolios ;
608-4th. |
| Subjects: |
| Summary: | " ... discusses and analyzes the special income-related rules applicable to farmers and farming operations, including: (1) constructive receipt and deferral of income; (2) sale of commodities after retirement; (3) hedging and speculation with farm commodities; (4) farm program payments; (5) handling disaster payments; (6) excluding cost share payments from income; (7) self-employment income; (8) wages in kind; (9) various farm income items; (10) income averaging for farmers and fishermen; (11) the earned income credit; (12) like-kind exchanges; (13) treatment of Commodity Credit Corporation loans and farm subsidies; (14) handling [section] 1231 gains; and (15) income in respect-of-decedent in a farm or ranch setting." |
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| Item Description: | Co-author: Roger A. McEowen, <Oct. 1, 2007>-2012. Author: Neil E. Harl, <November 7, 2012>-2021. Published: Washington, D.C., 2006-2007. |
| Physical Description: | 1 online resource. |
| Publication Frequency: | Updated irregularly |
| Bibliography: | Includes bibliographical references. |
| Source of Description, Etc. Note: | Contents viewed on April 21, 2022; title from description page. |