Much of following material has been excerpted
from previous Tax School Workbooks or earlier materials appearing
on the farmdoc website. This material has not been updated for recent
developments, court cases or rulings. Consequently, the user is
cautioned that it may not be the most recent information.
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Series
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Date
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Author
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HTML Format
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PDF
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ALTB 02-01
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Spring 2002
|
Gary Hoff
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Substantial authority
and Judicial System for Tax Disputes
(effect of rulings and cases interpretation of tax laws) From 2001 Illinois Farm Income Tax
School Workbook
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ALTB 02-02
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Spring 2002
|
Gary Hoff
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Seggerman Farms,
Inc. v. Commissioner
(recognition of gain when liabilities exceed basis of assets on incorporation) From 2001 Illinois
Farm Income Tax School Workbook |
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ALTB 02-03
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Spring 2002
|
Gary Hoff
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Ward
Ag Products, Inc. v. Commissioner [I.R.C.§§446, 448 and 471] (farm supply business required
to use accrual method of accounting) From 2001 Illinois Farm Income Tax School Workbook
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ALTB 02-04
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Spring 2002
|
Gary Hoff
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Patton v. Commissioner
[I.R.C. §55]
(§179 expensing election cannot be changed after tax return filing)
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ALTB 02-05
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Spring 2002
|
Gary Hoff
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Haeder v. Commissioner
[I.R.C. §§61,74,162,166,274,408,6651 and 6662]
(taxpayer failed to show that his wife provided services as an employee) From 2001 Illinois
Farm Income Tax School Workbook
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ALTB 02-06
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Spring 2002
|
Gary Hoff
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T.D. 8905
(final regulations outlining the due diligence requirements for tax preparers regarding EIC) From
2001 Illinois Farm Income Tax School Workbook
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|
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ALTB 02-07
|
Spring 2002
|
Gary Hoff
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Knight v. Commissioner
[I. R. C. §§2511,2512, and 2704]
(Tax Court found family limited partnerships valid, but reduced the discounts allowed to value
the interests)
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ALTB 02-08
|
Spring 2002
|
Gary Hoff
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Estate of Rosano
v. Commissioner [I. R. C. §§2033, 2503, and 2511]
(checks written by decedent but not yet paid until after death were not completed gifts) From
2001 Illinois Farm Income Tax School Workbook
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ALTB 02-09
|
Spring 2002
|
Gary Hoff
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Pine Creek farms,
Ltd. V. Commissioner [§§1221 and 6662]
(losses on the sale of futures were capital losses since taxpayer was not sufficiently engaged
in hog farming) From 2001 Illinois Farm Income Tax School Workbook
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2001
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|
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ALTB 01-01
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June 2001
|
N/A
|
Victims
of Terrorism Tax Relief Act of 2001 |
N/A
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ALTB 01-02
|
June 2001
|
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Economic Growth
and Tax Relief Act of 2001 |
N/A
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ALTB 01-03
|
Fall 2001
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Commodity
Credit Loans
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ALTB 01-04
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Fall 2001
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Offer
In Compromises |
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ALTB 01-05
|
Fall 2001
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Self-Employment
Tax on Rental and CRP Land |
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ALTB 01-06
|
Fall 2001
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Captial
Gains
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ALTB 01-07
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Fall 2001
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Contingent
Attorney Fees
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ALTB 01-08
|
Fall 2001
|
|
I.R.C.
Section 179 Expensing Election |
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ALTB 01-09
|
Fall 2001
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|
Like
Kind Exchanges
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ALTB 01-10
|
Fall 2001
|
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McNamara
v. Commissioner
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|
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ALTB 01-11
|
Fall 2001
|
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Optional
Social Security
|
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ALTB 01-12
|
Fall 2001
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Prepaid
Expenses
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ALTB 01-13
|
Fall 2001
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Recapture
of §179 Deductions
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|
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ALTB 01-14
|
Fall 2001
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Reverse
Exchanges
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ALTB 01-15
|
Fall 2001
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Self-Rental
Rule
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ALTB 01-16
|
Fall 2001
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Shared
Appreciation Agreements
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2000
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ALTB 00-01
|
Fall 2000
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Abusive Trust
Schemes
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|
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ALTB 00-02
|
Fall 2000
|
|
Disclosing Gifts
on Gift Tax Returns |
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ALTB 00-03
|
Fall 2000
|
|
Income Tax Consequences
of Changing Business Entity |
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ALTB 00-04
|
Fall 2000
|
|
Family Limited
Partnerships |
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|
ALTB 00-05
|
Fall 2000
|
|
Filing Requirements
for Partnerships and LLCs that are Taxed as Partnerships |
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ALTB 00-06
|
Fall 2000
|
|
Considerations
for the Buyers and Sellers of Business
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|
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ALTB 00-07
|
Fall 2000
|
|
Correcting Erroneous
Depreciation
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|
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ALTB 00-08
|
Fall 2000
|
|
Like-Kind Exchange
of Conservation Easements
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|
