Farmer's Tax Guide
Author :
Publisher :
Page : 112 pages
File Size : 33,59 MB
Release : 1998
Category : Agriculture
ISBN :
Author :
Publisher :
Page : 112 pages
File Size : 33,59 MB
Release : 1998
Category : Agriculture
ISBN :
Author : Daniel Bigelow
Publisher :
Page : 53 pages
File Size : 13,15 MB
Release : 2016-09-28
Category :
ISBN : 9781457863486
Farmland tenure shapes many farm decisions, including those related to production, conservation, and succession planning. The relatively advanced age of many farmers raises questions abut land ownership, especially how land will be transferred to the next generation of agricultural landowners and operators. This study provides a descriptive baseline analysis of land ownership and then focuses on more detailed aspects of land tenure, including non-operator landlords, rental agreements, the acquisition and transfer of land, and how decisionmaking is shared by landlords and their tenants. The report is designed to support broad discussions related to agricultural land ownership and to provide a starting point for more detailed statistical analysis. Figures and tables. This is a print on demand report.
Author : Internal Revenue Service
Publisher :
Page : 96 pages
File Size : 36,14 MB
Release : 2021-03-04
Category :
ISBN : 9781678085070
vate, operate, or manage a farm for profit, either as owner or tenant. A farm includes livestock, dairy, poultry, fish, fruit, and truck farms. It also includes plantations, ranches, ranges, and orchards and groves. This publication explains how the federal tax laws apply to farming. Use this publication as a guide to figure your taxes and complete your farm tax return. If you need more information on a subject, get the specific IRS tax publication covering that subject. We refer to many of these free publications throughout this publication. See chapter 16 for information on ordering these publications. The explanations and examples in this publication reflect the Internal Revenue Service's interpretation of tax laws enacted by Congress, Treasury regulations, and court decisions. However, the information given does not cover every situation and is not intended to replace the law or change its meaning. This publication covers subjects on which a court may have rendered a decision more favorable to taxpayers than the interpretation by the IRS. Until these differing interpretations are resolved by higher court decisions, or in some other way, this publication will continue to present the interpretation by the IRS.
Author : Gene Wunderlich
Publisher : Routledge
Page : 292 pages
File Size : 12,99 MB
Release : 2019-03-13
Category : Social Science
ISBN : 0429695713
This book examines the foundations of the system for owning and taxing agricultural land in the United States. It considers the conditions of land policy at several levels of government and questions some of the historical views of progress.
Author : Joan Youngman
Publisher :
Page : 260 pages
File Size : 44,68 MB
Release : 2016
Category : Local finance
ISBN : 9781558443426
In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.
Author : Gene Wunderlich
Publisher : Routledge
Page : 244 pages
File Size : 17,77 MB
Release : 2019-03-13
Category : Social Science
ISBN : 0429715722
This book examines the foundations of the system for owning and taxing agricultural land in the United States. It considers the conditions of land policy at several levels of government and questions some of the historical views of progress.
Author : Gene Wunderlich
Publisher : Routledge
Page : 278 pages
File Size : 34,9 MB
Release : 2020-11-07
Category :
ISBN : 9780367160951
This book examines the foundations of the system for owning and taxing agricultural land in the United States. It considers the conditions of land policy at several levels of government and questions some of the historical views of progress.
Author : OECD
Publisher : OECD Publishing
Page : 265 pages
File Size : 18,4 MB
Release : 2020-02-10
Category :
ISBN : 9264859055
This review of taxation in agriculture in 35 OECD countries and emerging economies outlines the diversity of tax provisions affecting agriculture, provides an overview of cross-country differences in tax policy, and confirms the widespread use of tax concessions specifically for agriculture, although their importance and modalities differ across tax areas and countries.
Author :
Publisher :
Page : 20 pages
File Size : 49,87 MB
Release : 1993
Category : Capital gains tax
ISBN :
Author : Congressional Research Congressional Research Service
Publisher : CreateSpace
Page : 28 pages
File Size : 38,43 MB
Release : 2014-12-29
Category :
ISBN : 9781505875508
The federal government owns roughly 640 million acres, about 28% of the 2.27 billion acres of land in the United States. Four agencies administer 608.9 million acres of this land: the Bureau of Land Management (BLM), Fish and Wildlife Service (FWS), and National Park Service (NPS) in the Department of the Interior (DOI), and the Forest Service (FS) in the Department of Agriculture. Most of these lands are in the West and Alaska. In addition, the Department of Defense administers 14.4 million acres in the United States consisting of military bases, training ranges, and more. Numerous other agencies administer the remaining federal acreage. The lands administered by the four land agencies are managed for many purposes, primarily related to preservation, recreation, and development of natural resources. Yet each of these agencies has distinct responsibilities. The BLM manages 247.3 million acres of public land and administers about 700 million acres of federal subsurface mineral estate throughout the nation. The BLM has a multiple-use, sustained-yield mandate that supports a variety of uses and programs, including energy development, recreation, grazing, wild horses and burros, and conservation. The FS manages 192.9 million acres also for multiple uses and sustained yields of various products and services, including timber harvesting, recreation, grazing, watershed protection, and fish and wildlife habitats. Most of the FS lands are designated national forests. Wildfire protection is increasingly important for both agencies. The FWS manages 89.1 million acres of the total, primarily to conserve and protect animals and plants. The National Wildlife Refuge System includes wildlife refuges, waterfowl production areas, and wildlife coordination units. The NPS manages 79.6 million acres in 401 diverse units to conserve lands and resources and make them available for public use. Activities that harvest or remove resources generally are prohibited. Federal land ownership is concentrated in the West. Specifically, 61.2% of Alaska is federally owned, as is 46.9% of the 11 coterminous western states. By contrast, the federal government owns 4.0% of lands in the other states. This western concentration has contributed to a higher degree of controversy over land ownership and use in that part of the country. Throughout America's history, federal land laws have reflected two visions: keeping some lands in federal ownership while disposing of others. From the earliest days, there has been conflict between these two visions. During the 19th century, many laws encouraged settlement of the West through federal land disposal. Mostly in the 20th century, emphasis shifted to retention of federal lands. Congress has provided varying land acquisition and disposal authorities to the agencies, ranging from restricted to broad. As a result of acquisitions and disposals, federal land ownership by the five agencies has declined by 23.5 million acres since 1990, from 646.9 million acres to 623.3 million acres. Much of the decline is attributable to BLM land disposals in Alaska and also reductions in DOD land. Numerous issues affecting federal land management are before Congress. They include the extent of federal ownership, and whether to decrease, maintain, or increase the amount of federal holdings; the condition of currently owned federal infrastructure and lands, and the priority of their maintenance versus new acquisitions; the optimal balance between land use and protection, and whether federal lands should be managed primarily to benefit the nation as a whole or instead to benefit the localities and states; and border control on federal lands along the southwest border.