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The Center for Agricultural Law and Taxation at Iowa State University, created by the Iowa Board of Regents in 2006, provides timely, objective information to producers, professionals and agribusinesses concerning the application of important developments in the law (federal and state legal opinions of relevance, as well as critical legislative developments), and is a primary source of professional educational training in agricultural law and taxation.
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Ag Law and Taxation Items of Interest
LLC and LLP Members Are Not Per-Se “Passive” Limited Partners – Tax Court Scolds IRS For Lack of Regulations
July 1, 2009 – The U.S. Tax Court has ruled that the Iowa LLC Act does not automatically convert all members of an LLC to limited partner status for passive loss purposes.
Bankrupcty of Q.I. Spells Doom for Tax-Deferred Exchangers
June 30, 2009 - A recent Bankrupcty Court case points out the great care is needed when using a qualified intermediary to facilitate a tax-deferred exchange.
More Iowa Court of Appeals Opinions of Relevance
June 27, 2009 - The Iowa Court of Appeals has recently decided cases involving the liability of school officials, the scope of expert testimony in a farm sale transaction, and whether an alley obstruction was a per-se nuisance.
Ag Employer Immunized From Suit - Iowa
June 27, 2009 - The Iowa Supreme Court has held that the Domesticated Animal Activities Act applies to a common agricultural employee/employer relationship with the effect of immunizing the employer from liability.
IRS Gets Burned in Donated Conservation Easement Case
June 25, 2009 – The Tax Court has rejected the valuation methodology of an IRS expert in a case involving the charitable donation of a conservation easement.
Ninth Circuit Gets It Wrong on Clean Water Act Case
June 24, 2009 – The U.S. Supreme Court has reversed the U.S. Court of Appeals for the Ninth Circuit in holding that slurry from mining operations is subject to the permitting authority of the U.S. Army Corps of Engineers and not the Environmental Protection Agency
More Iowa Opinions
June 13, 2009 – The Iowa Court of Appeals and the Iowa Supreme Court have decided more cases with application to agriculture and rural landowners. Case topics include: civil liabilities, estate planning, insurance and real estate.
"Back-Pumping" Of Agricultural And Urban Runoff Into Lake Not Subject to Clean Water Act Permit Requirements
June 11, 2009 - The U.S. Court of Appeals for the 11th Circuit has ruled that agricultural and urban run-off can be pumped into a lake without a CWA permit.
Nelson Case Affirmed - Crop Insurance Deferral Not Allowed
June 10, 2009 - The United States Court of Appeals for the Eighth Circuit has affirmed the Tax Court in a crop insurance case testing the validity of the IRS "substantial portion" test.
Numerous Iowa Court of Appeals Rulings
June 1, 2009 – The Iowa Court of Appeals has recently decided several cases of relevance to agricultural law and taxation
Iowa Department of Revenue (IDOR) Issues Several Rulings
June 1, 2009 - The IDOR has issued several rulings of importance to practitioners involving the Iowa capital gains exclusion, the application of inheritance taxes on trusts, and the vehicle trade-in credit.
USDA Gets It Wrong on Wetland Determination – Really Wrong
May 27, 2009 – A federal judge has awarded attorney fees, costs and expenses against the USDA in a wetlands case because the USDA had no basis for their position in fact or law.
Estate Planning and Tax Issues Surrounding Homosexual “Marriage”
Updated May 26, 2009 - The legitimization of homosexual marriage in some states raises numerous income tax and estate planning issues for practitioners.
Like-Kind Exchange Treatment Allowed For Transfer of Farmland Held in Trust
May 21, 2009 - The IRS has issued two Private Letter Rulings concerning the like-kind exchange related party rules.
Status Update on the Ethanol Industry
May 20, 2009 – The ethanol industry continues to struggle. Here’s the latest.
No Injunction in Poultry Litter Case
May 19, 2009 - The 10th Circuit has refused to grant Oklahoma an injunction that would have barred the use of "poultry litter" as field fertilizer.
No Gift Tax on Transfer of Personal Residence to QPRT
May 18, 2009 – IRS allows the transfer of a personal residence to a QPRT without gift tax consequences.
IRS Announces HSA Contribution Limits for 2010
May 18, 2009 – The IRS has announced that the contribution limits for health savings accounts have increased for 2010.
Filing Proof of Claims in the VeraSun Bankruptcy
May 11, 2009 - A procedure has been established for filing a Proof of Claim in the VeraSun bankruptcy matter. Here's what you need to know.
Non-Permanent Tax Legislation - Headaches for Tax Practitioners and Taxpayers
May 8, 2009 - In recent years the Congress has passed significant tax legislation. Unfortunately, much of it is not permanent. Here's a roadmap navigating the various phase-ins, sunsets, extensions, expirations and permanent provisions.
U.S. Supreme Court Alters Superfund Liability
May 8, 2009 - In a key decision, the U.S. Supreme Court has changed the CERCLA liability rules for parties who are "arrangers" of the disposal of hazardous substances, and when multiple parties may be liable for clean-up costs.
Iowa Legislature Finishes - Update on Tax Provisions
April 28, 2009 - The Iowa legislature has wrapped up its 2009 session. Here's a brief update on the major tax developments.
"Global Warming" Bill Moving Through Congress - Debate Stifled
April 27, 2009 - "Global Warming legislation is working its way through Capitol Hill, but legitimate debate on the bill may not be occurring.
New Case Involving the Passive Loss Rules and Grouping of Activities
April 18, 2009 – The Tax Court has decided a case involving the question of grouping of activities under the passive loss rules.
Key Decision with Biotech Implications
April 17, 2009 – A Louisiana Court has ruled that a pesticide manufacturer is not liable for damages to buyers/processors of crawfish when the rice pesticide wiped-out the crawfish crop of farmers with supply contracts.
IRS Ruling and Announcement of Importance
April 17, 2009 - The IRS has issued a Revenue Ruling on differential wage payments for military personnel and an announcement on Ford hybrid vehicles.
Medicaid Lien Enforceable Against Trust Assets
April 16, 2009 – Court says that Iowa law allows the State to recover its lien for necessities supplied to a trust beneficiary even though the trust had a spendthrift provision.
Here We Go Again – Court Says Family Deal is “No Deal”
April 16, 2009 - Family land transfer deal was a contract, not a gift. As such, the court said that the Iowa forfeiture provision applied and its requirements could not be waived by a separate agreement of the parties.
Ethanol Plant Sued for Pollution
April 14, 2009 - A Wisconsin ethanol plant has been sued for polluting a river and lake in violation of the Clean Water Act.
Changes to Wind Energy Tax Credits (Iowa)
April 3, 2009 - The Iowa Senate has unanimously approved changes to the state's existing wind energy tax credits.
Farm Bill Commodity Programs and Payment Limit Rules
June 6, 2008 - Updated June 19, 2008
The new Farm Bill tweaks existing commodity programs and the payment limitation rules.
