Center for Agricultural Law and Taxation

Practitioner's Corner - Technical Legal Articles

Bankruptcy

• Developments in Chapter 12 Bankruptcy Taxation (pdf) -- Revised November 2007

• Mortgage Foreclosure Tax Issues (pdf) -- October 2007
  

 

Environmental Law

• U.S. Supreme Court muddies the waters on isolated wetlands (pdf) -- August 2006

 

Estate Planning

• Improperly Drafted Charitable Remainder Unitrust (CRUT) Results in Loss of Estate Tax Charitable Deduction (pdf) -- December 2007

• New Medicaid rules will impact estate planning for long-term health care (pdf) -- May 2006

 

Federal Taxation

• The Spousal Qualified Joint Venture as a Planning Tool -- Updated April 2008

• 2008 Tax-Cut Bill Signed Into Law (pdf) -- February 2008

• Planning for the Zero-Percent Adjusted Net Capital Gain Rate (pdf) -- February 2008

• IRS Modifies Rule for Deducting Health Insurance Premiums By S Corporation 2-Percent Shareholders (pdf) -- December 2007

• Court Rules that IRS Not Bound by Field Service Advice (FSA) – Taxpayers Cannot Rely Upon Them Either (pdf) -- December 2007

• Valuation Reduction for Full Amount of Built-In Capital Gains Tax – Will Family Law Courts Follow Suit? (pdf) -- November 2007

• IRS announces extension to replacement period for involuntarily converted livestock -- October 2007

• Work Opportunity Tax Credit (WOTC) Expanded to Benefit Rural Employees (pdf) -- Updated September 2007

• Court Says IRS Position "Subverts Common Sense," But It's Their Position and They're Sticking to It (pdf) -- August 2007

• IRS Issues Proposed Regulations Concerning Shareholder Loans to S Corporations (pdf) -- May 2007

• IRS Issues Proposed Regulations Providing Guidance on how Post-Death Events Impact Taxable Estate Value (pdf) -- April 2007

• IRS Issues Notice of Proposed Ruling on Self-Employment Tax Treatment of CRP Payments (pdf) -- Updated January 2007
  

 

Government Regulation

• The Kelo case and eminent domain -- setting the record straight and a proposal for reform (pdf) -- November 2005

• Supreme Court rules that beef check-off is government speech; but check-off litigation may not be over (pdf) -- July 2005