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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.
Ag Law and Taxation Items of Interest
Wind Energy Production: Legal Issues and Related Liability Concerns for Landowners in Iowa and Across the Nation
October 8, 2008 - Wind energy development is a hot topic. What are the legal issues that landowners face?
The Emergency Economic Stabilization Act of 2008
Updated October 7, 2008 - Both the Senate and House have now passed the "bailout" legislation.
Another One Bites the Dust
October 7, 2008 - Gateway Ethanol is the latest in a string of regional ethanol production faicilities to shut down or declare bankruptcy.
Property Tax Assessment Appeal Dismissed – Iowa
October 7, 2008 - The Iowa Court of Appeals has dismissed an omitted property tax assessment appeal because the owner’s notice of appeal should have been filed with the district court rather than the county Board of Review.
Special Use Valuation and Recapture Tax
October 6, 2008 - The IRS has ruled that a proposed sale of special use elected land for a purpose that would ensure the land be permanently used for agricultural purposes triggers recapture tax.
Internet Access Charges Not Taxable - Iowa
October 3, 2008 - The Iowa Court of Appeals has ruled that an Internet service provider's access charges are not subject to sales tax.
IRS Announces Areas Eligible For Extended Period for Livestock Sold Because of Drought
September 30, 2008 - The IRS has issued a Notice listing the counties where the replacement period for livestock sold because of drought is extended.
Wind Turbine Owners Not Responsible For Bird Deaths, But Public Agencies Might Be
September 23, 1008 - The California Court of Appeals has tossed an environmental group’s lawsuit which claimed that wind turbines have killed thousands of raptors and other birds, but the court said government agencies can be sued.
USDA Loses Again – Court Says Farmers Can Recover Attorney Fees and Costs in USDA Administrative Appeals
September 12, 2008 - Another U.S. Circuit Court of Appeals says that farmers that win USDA administrative appeals can recover attorney fees and costs
IRS Says Farmers Can Automatically Convert From Accrual Method To Cash Method
September 11, 2008 - The IRS has issued a Revenue Procedure that allows farmers to automatically change from accrual to cash accounting.
Roundup-Ready Alfalfa Injunction Upheld
September 3, 2008 – The U.S. Court of Appeals for the Ninth Circuit has upheld the injunction barring the future planting of Monsanto alfalfa until the government prepares an Environmental Impact Statement.
USDA Can Block “Mad Cow” Testing
September 3, 2008 – A federal appellate court, in a split-ruling, has held that USDA has the authority to stop a small meat-packer from testing for “Mad Cow” disease all the cattle it slaughters.
Bequests Upheld – No Undue Influence (Iowa)
September 3, 2008 – Bequests to decedent’s friend were not the result of undue influence.
Surviving Spouse Did Not Abuse Discretion as Trustee
September 2, 2008 – The Iowa Court of Appeals has ruled that a surviving spouse did not abuse her discretion as the trustee of a testamentary trust created under her deceased husband’s will.
IRS Says I.R.C. §179 Elections and Revocations Can Be Made Through 2010
August 29, 2008 - I.R.C. §179 elections can be made on amended returns through 2010.
U.S. Justice Department Seeks Clarity On Federal Jurisdiction Over Isolated Wetlands
August 29, 2008 – The U.S. government is asking the Supreme Court to clarify the legal test determining the extent of federal jurisdiction over isolated wetlands.
New Limit On Home Sale Exclusion
August 29, 2008 – Recently enacted legislation has placed a new limitation on the Internal Revenue Code provision that allows taxpayers to exclude gain on the sale of a principal residence.
New Rules Proposed On Wine Collectors, Small Winery Cooperative Wholesalers – Wisconsin
August 29, 2008 – The Wisconsin Department of Revenue has proposed new rules on wine collectors and small winery cooperative wholesalers.
Water Right Lost For Non-Use – Kansas
August 29, 2008 – Under some state laws, if a water right is not used for a long enough period of time, the holder of the right could lose the right.
Court Says Unenrolled Agents Can’t Represent Taxpayers Before IRS
August 20, 2008 – A federal regulation limiting the rights of unenrolled agents to represent taxpayers in disputes with IRS is upheld.
Even After the Farm Bill "Fix" IRS Says All CRP Payments To Be Reported As Ordinary Income
August 20, 2008 - The IRS has now disclosed the reporting procedure for CRP payments on 2008 returns.
Another Setback for the Ethanol Industry - Court Overturns Government’s Pollution Rule
August 20, 2008 – A Federal Court has struck down an EPA rule that disallowed states and localities from closely monitoring emissions from industrial sources of pollution.
Lawsuit Claims That California Sells Bogus Credits to Polluters
August 20, 2008 – A lawsuit filed by an environmental group says that the sale of “emission reduction credits” encourages air pollution.
Iowa Cracks Down on Ethanol Fraud
August 20, 2008 – The Iowa Attorney General’s Office has sued a gasoline retailer for the fraudulent sale of ethanol.
Wind Energy Commentary - An Iowa Lawyer's Perspective
August 15, 2008 - An Iowa lawyer that represents landowners shares his thoughts on wind energy companies and wind farms.
Court Addresses Issue of Standing to Challenge Estate Administration – Iowa
August 14, 2008 - Can a party not named as a beneficiary of a testamentary trust challenge estate administration?
Chapter 12 Bankruptcy Taxation – IRS Loses Again
August 11, 2008 – The IRS arguments concerning the scope and application of the new tax provision in Chapter 12 bankruptcy cases are losing favor with the courts.
IRS Announces Special Use Valuation Interest Rates For Deaths In 2008
August 11, 2008 – The IRS has officially released the interest rates by Farm Credit Bank District for Deaths in 2008 for use when making a special use valuation election for federal estate tax purposes.
IRS Argument A Loser in Demutualization Case
August 11, 2008 - The IRS argument that policyholders have no income tax basis in cash or stock received in a demutualization has been shot down by the U.S. Court of Federal Claims.
More Bad News For Ethanol - Lawsuit Seeks Class Action Status For Damages Caused by Ethanol Blended Gasoline
August 6, 2008 - Fuel users in Florida sue oil companies for damages to cars caused by ethanol blended fuels.
30,000 Fish Killed By Waste From Biodiesel Plant
August 5, 2008 - Missouri farmer pleads guilty to violating the Clean Water Act.
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.
