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Beginning Farmer Center

Material Participation Rules for Farmers

June 5, 2014

This charts details material participation rules for farmers.

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The Center for Agricultural Law and Taxation 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. The Center'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.

Center for Agricultural Law and Taxation
211 Curtiss Hall
513 Farmhouse Rd.
Ames, Iowa 50011

Phone: (515) 294-5217
Fax: (515) 294-0700

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