41 – Taxation

Taxation

Carman, Tax Loss Agricultural Investments After Tax Reform 54 AMER J. AGRIC. ECON. 627-634 (1972).
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Carman, Tax Shelter Farming in FEDERAL TAX REFORM 1976 pp 40-52 (Fund for Public Policy Research, 1976) (1976).
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Carman, Tax Shelters in Agriculture: An Example for Beef Breeding Herds, 50 AMER. J. AGRIC. ECON. 1591-1595 (1968).
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Case Comment, Ad Valorem Taxation-Agricultural Classifications-The Continuing Preferential Tax Treatment Accorded the Florida Land Speculator, 7 FLORIDA ST. UNIV. L. REV. 571-580 (1979).
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Case Note, Income Taxation-Investment Tax Credit Recapture-Taxpayer's Transfer of All Farm Assets Except Farmland to Wholly Owned Corporation Did Not Cause Recapture When State Law Made Questionable Corporate Ownership of Farm Land [Loewen v. Commissioner (Tax Ct. 1981)], 31 DRAKE L. REV. 673-682 (1981).
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Summary: Taxation
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Chalfant, Tax Reform Impacts on Agriculture: Discussion, 69 AMERICAN J. AGRICULTURAL ECONOMICS 1029-1030 (1987).
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Chaplin, Tax Administration and the Farmer, 48 ABA J. 278-280 (1962).
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Childs, Valuation of Real Property Based on Farm or Other Business Use: How Well Do the Proposed Regulations Track with the Internal Revenue Code Provisions and Existing Case Law, 25 SOUTH DAKOTA LAW REVIEW 528-560 (1980).
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Chodorow, Agricultural Tithing and (Flat) Tax Complexity, 68 U. PITTSBURGH L. REV. 267-305 (2006).
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Colborne, Will a "Gentleman" Farmer Who Suffers Farm Losses Ever Be Successful Before the Federal Court of Appeal?, 46 CANADIAN TAX J. 87-90 (1998).
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Summary: Taxation
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