Ag Docket Blog

March 23, 2020 | Kristine A. Tidgren

In a March 22, 2020, Proclamation of Disaster Emergency related to the COVID-19 crisis, the Iowa Governor temporarily suspended foreclosures of residential, commercial, and agricultural real property.

Update: On March 24, IRS issued a Q & A addressing many questions unanswered by the Notice.

Update: The Department of Labor has created a webpage devoted to this new law.

Update: After Iowa issued its notice, the IRS issued a notice extending the filing deadline for federal returns to July 15.

Update: On March 20, 2020, the IRS superseded this notice with Notice 2020-18. An automatic extension now applies to payments AND tax return filings otherwise due on April 15, 2020.

March 18, 2020 | Kristine Tidgren

Eligible producers and crop share landlords should finally begin receiving interim payments from the Syngenta settlement this month. On February 28, 2020, the U.S. District Court for the District of Kansas authorized the claims administrator to make interim payments to class members that have:

On February 24, 2020, IRS issued proposed regulations, REG-100814-19, to address the deductibility of food and beverage expenses in light of the disallowance of entertainment expenses under IRC § 274(a)(1)(A) by the Tax Cuts & Jobs Act (TCJA).

February 25, 2020 | Kristine Tidgren

On February 21, IRS issued a long-awaited revenue procedure, IRS Rev. Proc. 2020-13, to allow farmers who had elected out of UNICAP prior to the Tax Cuts and Jobs Act to revoke that election if they qualify as a small business taxpayer.

February 21, 2020 | Kristine Tidgren

With filing season well underway, IRC §199A (Section 199A) has been generating a lot of questions, particularly with respect to patrons of agricultural and horticultural cooperatives. Below we discuss several common issues.

February 6, 2020 | Kristine A. Tidgren

On January 23, 2020, the Environmental Protection Agency (EPA) and the U.S. Department of the Army signed the final Navigable Waters Protection Rule (NWPR), a rule that defines “waters of the United States” or the jurisdictional scope of the Clean Water Act (CWA).

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