On June 18, 2019, IRS and Treasury issued proposed regulations for the application of IRC §199A to cooperatives and their patrons. These rules were a missing piece of the initial §199A regulatory package.
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On June 18, 2019, IRS and Treasury issued proposed regulations for the application of IRC §199A to cooperatives and their patrons. These rules were a missing piece of the initial §199A regulatory package.
On June 5, 2019, the Iowa Court of Appeals ruled that a family farm LLC automatically dissolved 90 days after the death of its sole member.
On June 5, 2019, the Iowa Court of Appeals issued a ruling concerning a disagreement over property rights between two neighboring landowners.
On June 5, 2019, the Iowa Court of Appeals ruled that Wells Fargo Bank gave proper notice to any unknown heirs of a decedent when foreclosing on real estate that had been mortgaged by the decedent during his lifetime.
In this tax edition of the CALT Brief podcast, Kristine discusses:
Update: On June 10, USDA issued this Q & A.
In a case of significant import to Iowa property owners, the Iowa Supreme Court today ruled that the use of eminent domain for the Dakota Access pipeline was not an unconstitutional taking under either the Iowa or U.S.
On May 30, 2019, IRS issued a draft W-4 for the 2020 tax year. This is IRS’ second attempt to unveil a restructured W-4 in light of changes made by the Tax Cuts and Jobs Act.
On May 28, 2019, the United States District Court for the Southern District of Texas determined that the EPA and U.S.
Update: On the evening of June 3, 2019, the House passed H.R. 2157, sending the disaster relief bill to the President for his signature.
UPDATE: As of July 1, 2021, Florida has a new Right to Farm Act (RTFA). On April 30, 2021, Governor DeSantis of Florida signed SB 88 into law, amending Florida’s RTFA in several ways.
Note: On June 10, USDA issued this Q & A.
On May 21, 2019, IRS issued Rev. Proc. 2019-26, which updated depreciation deduction limits for passenger automobiles purchased after September 27, 2017, and placed into service during 2019.
In this Podcast, Kristine and Kitt address several recent agricultural law developments.
On May 10, 2019, the Iowa Supreme Court issued a ruling finding that, despite a waiver from the Federal Aviation Administration, a farmer would have to remove a grain leg he constructed to comply with local regulations.
On May 3, 2019, the Iowa Supreme Court issued two separate rulings concerning a wind energy project in Palo Alto County.
In this podcast, Kristine takes a look at Iowa tax bills that made it through the 2019 legislative session. Included is a discussion of:
During Iowa’s 2019 Legislative Session that ended Saturday, April 27, legislators passed a number of bills impacting agricultural producers and rural landowners. Below is a review of the highlights.
Last week, the Iowa House and Senate passed HF 768, a bill to enhance Iowa’s Beginning Farmer Tax Credit Program. Once signed by the Governor, the new law will strengthen a program that faced significant cuts in 2018.
May 13, 2019 Update: The Governor has signed the Iowa Hemp Act.