Read our November newsletter for a review of key happenings from last month. New guidance from IRS covers head of household due diligence and estate and gift clawback. Iowa courts considered several cases involving divorce on the farm and more.

CALT

The Center for Agricultural Law and Taxation (CALT) at Iowa State University, created by the Iowa Board of Regents in 2006, provides timely, critically objective information to producers, professionals and agribusinesses concerning the application of important developments in agricultural law and taxation (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. CALT's work is supported by fee-based seminars and generous private gifts.

CALT does not provide legal advice. Any information provided on this website is not intended to be a substitute for legal services from a competent professional. CALT's work is supported by fee-based seminars and generous private gifts. Any opinions, findings, conclusions or recommendations expressed in the material contained on this website do not necessarily reflect the views of Iowa State University.

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