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Feb. 3, 2010 Source: Iowa State University Center for Agricultural Law and Taxation news release Agricultural legal and tax developments continued to impact the agricultural sector in 2009. Here's the list of what we believe to be the "Top Ten" developments in 2009 based on their impact to agricultural producers and rural landowners across the nation. 1. One-Year Lapse of the Federal Estate Tax. 2. IRS Position A Loser in Insurance Company Demutualization Case. 3. IRS Loses Major Chapter 12 Bankruptcy Case. 4. Court Reverses Itself - Packers and Stockyards Act Requires Proof of Competitive Harm. 5. USDA's Wetland Determination Washed Away By Court. 6. Formula Clauses Upheld for Estate and Gift Tax Purposes. 7. New Tax Legislation. 8. IRS Position on Crop Insurance Deferral Upheld. 9. Endangered Species Act Shuts Down Commercial Wind Power Station. 10. GMO Rice Litigation. For more detail on these items, click here. Tweet |
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