February 22, 2008 Delay in E-Filing of Form 4136
February 18, 2008 Certain Transfers to Trusts Are Listed Transactions
February 13, 2008 Georgia Senate Approves Amendment Eliminating State Property Tax
February 11, 2008 Use of a Family Limited Partnership for Post-Death Transfers Can Cause Problems
February 8, 2008 Operator of Farmer’s Market Not Tax Exempt
February 6, 2008 IRS Rules That Development Rights are Real Property for Like-Kind Exchange Purposes
January 14, 2008 Single-Member LLC Can Be S Corporation Shareholder
January 4, 2008 Top Ten Agricultural Law Developments of 2007
December 19, 2007 Congress Passes One-Year Alternative Minimum Tax (AMT) “Patch” – President to Sign Bill Into Law
December 17, 2007 IRS Modifies Rule for Deducting Health Insurance Premiums By S Corporation 2-Percent Shareholders
December 13, 2007 Court Rules that IRS Not Bound by Field Service Advice (FSA) – Taxpayers Cannot Rely Upon Them Either
November 12, 2007 Valuation of Facade Easements
November 12, 2007 Summary of Proposed Farm Tax Legislation
September 30, 2007 Murphy Case Finished – Compensatory Damage Award For Emotional Distress Not Excludible From Income
September 28, 2007 IRS to Require Information Reporting for Commodity Certificate Gains
September 26, 2007 IRS Rules on 4-H Form 1099 Issue
September 26, 2007 Tax Court Rules that Software Development Doesn’t Give Rise to Research and Development Deduction
September 17, 2007 Care Needed When Paying Disability Premiums
September 11, 2007 New Farm Tax Package in the Works?
July 9, 2007 Tax amnesty legislation to take effect
June 22, 2007 The Subprime Mess – Deducting Losses
June 19, 2007 The IRS has released its spring 2007 issue of the Statistics of Income Bulletin
June 8, 2007 IRS to require information reporting for sales of farm products?
May 25, 2007 New tax provisions enacted
May 14, 2007 New Application Form for Endow Iowa Tax Credit
May 11, 2007 IRS rules on taxability of “alimony” payments
April 9, 2007 Iowa Department of Revenue (IDOR) clarifies sales tax exemption on all-terrain vehicles (ATVs)
April 9, 2007 Two rulings of importance to the wine industry
April 5, 2007 Federal class action lawsuit filed against Toyota for bait and switch tactics involving hybrid car tax credit
March 19, 2007 IRS cutting estate tax staff
March 14, 2007 Tax Return Preparation and Bookkeeping Firm Held to be a Personal Service Corporation Subject to a Flat 35 Percent Tax Rate
March 7, 2007 Practitioner note on estate tax liens
February 20, 2007 FSA appraisal regulations need not be identical, but must use same methodology and considerations to value property
February 14, 2007 Medical reimbursement plans fail for lack of taxpayer records
January 1, 2007 Top Ten Agricultural Law Developments of 2006
January 1, 2007 IRS Issues Notice of Proposed Ruling on Self-Employment Tax Treatment of CRP Payments
November 20, 2006 Two Rulings of Importance to the Wine Industry
October 9, 2006 H & R Block sued for alleged bait and switch tactics
September 19, 2006 The Iowa Homestead Credit and revocable trusts
September 18, 2006 Kansas farm family duped by trust promoter and penalized for participating in fraudulent tax scheme; promoter imprisoned
September 13, 2006 Property used in confinement hog operation not exempt from Iowa sales or consumer use tax
September 1, 2006 Title transfer of property not a gift (i.e. , “I never promised you a rose garden.”)
July 10, 2006 Requests for estate tax lien discharges
May 22, 2006 Second tax bill to come
May 17, 2006 President signs tax bill into law
March 13, 2006 IRS ruling casts doubt on sale/debt-forgiveness technique
March 1, 2006 Conference on tax reconciliation bill finally begins
February 6, 2006 Confusion Over Taxation of CSP Payments
January 2, 2006 Top Ten Agricultural Law Developments of 2005
April 1, 2005 Top Ten Agricultural Law Developments in 2004


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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