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Agricultural Estate, Tax and Business Planning

A practical guide detailing the effect of federal taxes on farmers,and offering estate planning models to meet their specific goals
Publisher: Matthew Bender
Frequency: (2 issues)
Print Book
$4,106.00
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In Stock
ISBN: 9780820520636
Publisher: Matthew Bender
Frequency: (2 issues)
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Product details

This five-volume treatise details how to manage the tax, estate and business planning aspects of managing a farm, ranch or other agricultural interest. The set contains sample tax returns, blank forms, checklists, calculation worksheets, and sample corporate documents. Specific topics covered include the following as they relate to agricultural interests:
•   Accounting
•   Income taxation
•   Social Security and unemployment taxes
•   Income tax aspects of debt
•   Estate planning, including special use valuation of farmland
•   Structuring the farm or ranch business
•   Closely held corporations
•   S corporations
•   General and limited partnerships.

Updated twice annually.

Published also as Volumes 4 through 8 of Agricultural Law.

First published in 1980.

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Table of Contents

VOLUME 1


PART 5  INCOME TAXATION OF FARMERS


Chapter 24  Introduction


Chapter 25  Accounting


Chapter 26  Things the Farmer and the Tax Return Preparer Should Know


Chapter 27  Gross Income


Chapter 28  Expenditures


Chapter 29  Depreciation, Depletion, and Amortization


Chapter 30  Losses


Chapter 31  The Recapture Provisions-I.R.C. Sections 1245, 1250, 1252, 1255


Chapter 32  The Investment Tax Credit; Other Credits


Chapter 33  Completing Income Tax Returns


Chapter 34  Reserved

  VOLUME 2


PART 6  SOCIAL SECURITY; THE FEDERAL UNEMPLOYMENT TAX ACT; DUTIES OF THE FARMER


Chapter 35  Description of the Social Security System


Chapter 36  Social Security from the Employer's Point of View


Chapter 37  The Self-Employed Farmer


Chapter 38  Duties of the Farmer as an Employer


PART 7  INCOME TAX ASPECTS OF DEBT

Chapter 39  Income Taxation of Debt


Chapter 40  Reserved


PART 8  ESTATE PLANNING

Chapter 41  Introduction to Estate Planning


Chapter 42  The Liquidity Problem: Paying Death Taxes and Estate Settlement Costs


Chapter 43  Federal Estate Tax: The Gross Estate and Property Valuation


Chapter 44  Federal Estate Tax: Deductions, Exclusions and Credits

  VOLUME 3


PART 8  ESTATE PLANNING (Cont.)


Chapter 45  Planning to Maximize Family Wealth Over Death of Both Husband and Wife


Chapter 46  Gifts and Federal Gift Tax


Chapter 47  Disposing of Farm Assets by Sale


Chapter 48  Disposing of the Farm: Sale of Residence; Installment Sale; Self-Cancelling Installment Notes


Chapter 49  The Private Annuity


PART 9  BUSINESS PLANNING


Chapter 50  General Considerations in Structuring the Farm or Ranch Business


Chapter 51  Closely Held Corporations: Introduction

  VOLUME 4


PART 9  BUSINESS PLANNING (Cont.)


Chapter 52  Closely Held Corporations: Developing the Capitalization Structure


Chapter 53  Closely Held Corporations: Tax-free or Taxable Exchange


Chapter 54  Closely Held Corporations: Income Tax Status of the Corporation as a Farmer


Chapter 55  Closely Held Corporations: The Regular Method of Income Taxation


Chapter 56  Methods of Income Taxation for Farm and Ranch Corporations-Subchapter S


Chapter 57  Closely Held Corporations: Employee Status

  VOLUME 5


PART 9  BUSINESS PLANNING (Cont.)


Chapter 58  Managing Farm and Ranch Corporations


Chapter 59  Terminating, Dividing and Reorganizing Farm and Ranch Corporations


Chapter 60  General Partnerships


Chapter 61  Limited Partnerships and Limited Liability Companies


Chapter 62  Trusts