Selling Farm Business Assets – Special Tax Treatment
Автор: Washburn WALTR
Загружено: 2021-10-07
Просмотров: 99
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Roger McEowen, interviewed by Greg Akagi. Professor McEowen discusses the unique tax treatment of Internal Revenue Code section 1231 assets for farmers and ranchers. In a three part series, he discusses the basic structure and scope of section 1231; the definition of "livestock" for purposes of I.R.C. §1231, the "holding period" requirement and the procedure for netting gains and losses, as well as the proper classification of unharvested crops that are sold with land; section 1231 as applied to transactions involving water rights, livestock self-rent situations, and timber sales.
Roger McEowen is the Professor of Agricultural Law and Taxation at Washburn University School of Law in Topeka, Kansas. From Kansas AG Network / 580 WIBW, Ag-Issues Program, March 23, 2021; uploaded with permission.
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