Recent developments in agribusiness taxation

Article Abstract:

Tax law in late 1997 and in 1998 which affected agribusiness is surveyed. Income averaging for farmers was enacted by the Taxpayer Relief Act of 1997 and examples of loss accounting are provided. Self-employment tax, earned income credit, and nursery preproduction are included survey issues.

Agriculture, Crop Production, Tax Law, Surveys, Farmers

---

Recent developments in agribusiness taxation

Article Abstract:

New developments relating to the taxation of agricultural businesses are reviewed. Among these are a new 30 percent bonus depreciation, new decisions concerning Federal Insurance Contributions Act tax, and changes to the regulations allowing income averaging.

Legal issues & crime, Government regulation (cont), Government regulation, Taxes, Legal/Government Regulation, Capital Management-Depreciation, Employee Withholding Taxes, Laws, regulations and rules, Self-employed persons, Self employed persons, Income tax, Depreciation, Withholding tax

---

Recent developments in agribusiness taxation

Article Abstract:

The author discusses developments in the taxation of agricultural businesses, including self-employment tax, preproductive rules, and qualified activities.

Similar abstracts:

• Abstracts: The devil's in the detail. Helping e-business pay. Enduring duty
• Abstracts: Is it inefficient investment that causes the diversification discount?
• Abstracts: Fine Art Developments: a VAT update. VAT: fruits of success for Customs
• Abstracts: Recent developments affect choice of entity decision. Corporate level taxes continue to provide problems for corporations electing S status
• Abstracts: Renaissance for pawnbrokers. Rich pickings from grubby business. Albemarle and Bond

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.