Search
Displaying 1221 - 1230 of 3299
Acreage
18971161 6162 749
Other Crops103 726607256 68
Alfalfa … 276
Vegetables106
Truck Crops107
Fruits-Flowers-Trees108
Irrigated … 41.9928645.4555.6914860.71129 324168 1916 195
Other Crops114
Alfalfa Hay115
Other …
Acreage
15491019 8738 508
Other Crops103 5174389
Alfalfa Hay104 … 212
Vegetables106
Truck Crops107
Fruits-Flowers-Trees108
Irrigated … 61.0730756.7159.53163 295149 2111 200
Other Crops114
Alfalfa Hay115 4.752154.752756 …
Acreage
15541091 10740 549
Other Crops103 485295244 145 92
Alfalfa … 202
Vegetables106
Truck Crops107
Fruits-Flowers-Trees108
Irrigated … 60.3125454.56290115 307 214
Other Crops114
Alfalfa Hay115 3015
Other …
Acreage
60.41109662.4161.2058764.31210 1312718 3340 373
Other Crops103 5615635
Alfalfa Hay104 … 278
Vegetables106
Truck Crops107
Fruits-Flowers-Trees108
Irrigated … Sorghum110
Soybeans111
Sunflowers112
Wheat113
Other Crops114
Alfalfa Hay115
Other …
February 16, 2014
Land Leasing
Forms
Equipment
Acknowledgements
This publication is a product of the North … Such attractions as below market interest rates
and no interest … at a price close to fair
market value or to extend the lease …
September 30, 2016
Wind Energy Leases
Stillwater, Oklahoma. This publication is printed and issued by … other sources, and
due to market conditions, peak power can … transmission systems, pow-
er marketers and government agencies in …
Acreage
52.39163453.44649200161
Other Crops103 43317243314
Alfalfa Hay104 … 66931376935
Vegetables106
Truck Crops107
Fruits-Flowers-Trees108
Irrigated … 56.7126760.4922334918
Other Crops114
Alfalfa Hay115
Other …
August 15, 2016
Breakout session presentations
Depreciation allowed or allowable• Fair Market Value (FMV)• Special use valuation on real estate (2032A elections)• … Basis reduction is $0 when the aggregate of the basis of the property held by the taxpayer immediately after the discharge did not exceed the aggregate of the liabilities of the taxpayer immediately after the discharge
Transactions that Create Tax Challenges:
Bunching of Income:
Betty Beans carries forward grain from 2015 to be sold in 2016. Betty cannot get credit to put in 2016 crop, her operation is shut down. She has no production expenses to offset carryover income. Betty will be subject to Federal, Self Employment, and possible State Taxes
Transactions that Create Tax Challenges:
Rapid Depreciation:Fred Farmer bought a grain drill in 2014 for $50,000. His KFMA Economist recommended regular depreciation, but Fred refused to pay anymore taxes than necessary, so section 179 was utilized and $50,000 was depreciated in 2014.
Fred decided to sell the drill in 2016 to pay some debt. He received $30,000 for the drill and his tax depreciation basis was $0. Taxable gain on the drill sale was $30,000 ($30,000 sale –basis $0). Fred will be liable for Federal and possible State Taxes.
Transactions that Create Tax Challenges:
Property turned over to lender (same as sold outright):
Jim decides to turn his planter back to CNH Capital since he can’t make the payments. He has a basis in his planter of $10,000. The FMV of the planter is $65,000 and he owes CNH Capital $90,000. CNH Capital is willing to take back the planter to satisfy the loan.
Jim’s Planter Turn back?
Recourse Debt
DEBT …
Capital Managed
1,425
16 OTHER CROP … 14,010
18 CROP INSURANCE PROCEEDS … 5,530
27 SEED-OTHER CROP EXPENSE …