Agricultural Estate, Tax and Business Planning
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This 5-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:
• 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.
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Table of contents
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
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
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
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
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