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Agricultural Law
The newsletter of ISBA’s Section on Agricultural Law

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Newsletter Articles From 2018

The Family Farmer Bankruptcy Clarification Act By Jeffrey A. Mollet January 2018 Family farmers seeking bankruptcy protection are often surprised by the need to pay capital gains taxes upon the sale of farming assets (land and/or equipment) which are sold as part of the reorganization process.
Some dangers to your client’s continuing right to receive federal farm payments and benefits By Jeffrey A. Mollet February 2018 Compliance with the 'sodbuster' and 'swampbuster' rules within the 2014 Farm Bill is required for some federal subsidies, therefore necessitating an understanding of such rules.
Tax court says no time limit for examining calculation of DSUE By Kristine A. Tidgren January 2018 A recent tax court opinion stands for the proposition that there is no limit to the number of years the IRS can go back to review (and correct) a DSUE reported by the estate of the spouse who died first. This lends a bit of uncertainty to the benefit of portability.
Websites, newsletters, and information of interest By Jeffrey A. Mollet February 2018 A list of resources that you may find helpful in your practice.