Tax Loss Farming (Classic Reprint) PDF Download
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Author: Thomas A. Carlin
Publisher: Forgotten Books
ISBN: 9781390432244
Category : Business & Economics
Languages : en
Pages : 52
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Book Description
Excerpt from Tax Loss Farming Special treatment for farmers under the provisions of the Internal Revenue Code arises primarily from three sources: (1) A 1915 administrativedecision permitting farmers a choice of accounting methods to use in reporting income for tax purposes; (2) a 1919 Treasury regulation allowing farmers to write off capital expenditures incurred in developing orchards and ranches at the time they occur; (3) legislative action in 1951 confirming that livestock held for draft, breeding, or dairy purposes could be treated as property held for use in a trade or business and thus produce long - term capital gains upon sale. A provision covering livestock held for sporting purposes was added in 1969. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author: Thomas A. Carlin
Publisher: Forgotten Books
ISBN: 9781390432244
Category : Business & Economics
Languages : en
Pages : 52
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Book Description
Excerpt from Tax Loss Farming Special treatment for farmers under the provisions of the Internal Revenue Code arises primarily from three sources: (1) A 1915 administrativedecision permitting farmers a choice of accounting methods to use in reporting income for tax purposes; (2) a 1919 Treasury regulation allowing farmers to write off capital expenditures incurred in developing orchards and ranches at the time they occur; (3) legislative action in 1951 confirming that livestock held for draft, breeding, or dairy purposes could be treated as property held for use in a trade or business and thus produce long - term capital gains upon sale. A provision covering livestock held for sporting purposes was added in 1969. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author: Thomas A. Carlin
Publisher:
ISBN:
Category : Agriculture
Languages : en
Pages : 42
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Book Description
Author: U. S. Department Of Agriculture
Publisher: Forgotten Books
ISBN: 9780656117642
Category : Business & Economics
Languages : en
Pages : 42
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Book Description
Excerpt from Farm and Off-Farm Income Reported on Federal Tax Returns: Farm Profits and Losses, Wages and Salaries, Dividends, Interests, Nonfarm Business, Capital Gains; August, 1968 In the past it was reasonable to believe that farmers were people who lived on farms, tilled the soil with their labor and equipment, and cared for their own farm animals. Farmers received the fruits Of their labor and management and a return on their investments-farm income. It was generally assumed that the farm operation was separate from and influenced relatively little by nonfarm occupations or nonfarm busi ness and investment interests of the farm operator. Farm production units were taken to correspond with family income-earning and spending units. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author: United States Department Of Agriculture
Publisher: Forgotten Books
ISBN: 9780331387216
Category :
Languages : en
Pages : 22
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Book Description
Excerpt from Farm Income Situation: April 1960; Fis-178 Reasonably satisfactory information is available for an assessment of the approximate magnitude and general significance of farm capital gains and losses. It is the purpose of this article, therefore, 1) to raise the basic question concerning farm capital gains and losses, and 2) to present estimates of the average amounts involved annually in the last 20 years. Capital gains and losses are referred to here in their general economic sense of changes in capital values associated with price changes, not in any specific tax sense. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author:
Publisher:
ISBN:
Category : Agriculture
Languages : en
Pages : 64
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Book Description
Author: Prentice-Hall Inc
Publisher: Forgotten Books
ISBN:
Category : Reference
Languages : en
Pages : 640
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Book Description
Excerpt from Prentice-Hall Tax Service for 1919 This allowance is not based upon the difference between the actual war cost of such facilities and what they would have cost at pre-war prices. Obviously the taxpayer is not entitled to recover or extinguish through amortization more than the difference between the war cost of such property and what he can sell the property for after the war, or if he continues to need and use it in his business, what it would have cost him after the war. As the rule is expressed in Article 183 of the Regulations: The total amount to be extinguished by amortization, in general, is the excess of the unextinguished or unrecovered cost of the property over its maximum value (either for sale or for use as part of the plant or equipment of a going business) under stable post war. Conditions.' About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author: Internal Revenue Service
Publisher: Forgotten Books
ISBN: 9780666104786
Category : Business & Economics
Languages : en
Pages : 36
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Book Description
Excerpt from Income Tax Primer for Farmers: Prepared by the Bureau of Internal Revenue for the Information and Assistance of Taxpayers The term farmer as used in this primer embraces per sons operating stock, dairy, poultry, fruit, or truck farms, plantations, ranches, or any land used for fruit raising or agricultural purposes. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author: Charles Davenport
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 7
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Book Description
Author: William Fred Woods
Publisher: Forgotten Books
ISBN: 9780483415812
Category : Business & Economics
Languages : en
Pages : 28
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Book Description
Excerpt from The Tax Reform Act of 1969: Provisions of Significance to Farmers The last major overhaul of the tax system was in 1954. Since then, a need has been felt to deal further with the problems of the tax structure and to achieve a more lasting reform of the system. Important first steps to ward such reforms took place during the first session of the 9lst Congress. These steps resulted in eventual passage of h.r. 13270, an act to reform the income tax laws, by the House of Representatives in August 1969. The Senate Finance Committee reworked the House bill, producing a version that was further amended on the Senate floor. Differences between Senate and House versions were resolved in con ference, and on December 30, 1969, the Tax Reform Act of 1969 became law with the President's signature. The 255-page bill represented a sweeping revision of the Internal Revenue Code. This publication reviews changes in Federal tax laws brought about by the 1969 legislation, and provides back ground information relative to the issues behind these changes. Several tax changes relate directly to the farm ing sector. These changes are discussed in the first part of the publication. The second part contains information on general tax reform and relief provisions that affect farm ers along with other taxpayers. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author: United States Department Of Agriculture
Publisher: Forgotten Books
ISBN: 9780260701725
Category :
Languages : en
Pages : 22
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Book Description
Excerpt from Farm Real Estate Taxes: August, 1960 Taxes levied on farm real estate varied from a low of per $100 of value in New Mexico to a high of in Maine. Taxes exceeded per $100 of value in 8 States, all except one of which are in the Northeast. In 11 States, mainly in the South, taxes averaged less than per $100 of value. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
