Ag Law and Taxation – 2019 Bibliography
Overview
Today’s post is a bibliography of my ag law and tax blog articles of 2019. Many of you have requested that I provide something like this to make it easier to find the articles, and last month I posted the bibliography of the 2020 articles. Soon I will post the bibliography of the 2018 articles and then 2017 and 2016.
The library of content is piling up.
Cataloging the 2019 ag law and tax blog articles – it’s the topic of today’s post.
BANKRUPTCY
Non-Dischargeable Debts in Bankruptcy
https://agriculturallaw.lawprofessorsblogs.com/2019/02/non-dischargeable-debts-in-bankruptcy.html
Developments in Agricultural Law and Taxation
More Recent Developments in Agricultural Law
More Ag Law and Tax Developments
https://agriculturallaw.lawprofessorsblogs.com/2019/05/more-ag-law-and-tax-developments.html
Farmers, Bankruptcy and the “Absolute Priority” Rule
Ag in the Courtroom
https://agriculturallaw.lawprofessorsblogs.com/2019/07/ag-in-the-courtroom.html
Key Farm Bankruptcy Modification on the Horizon?
Ag Legal Issues in the Courts
https://agriculturallaw.lawprofessorsblogs.com/2019/08/ag-legal-issues-in-the-courts.html
Are Taxes Dischargeable in Bankruptcy?
https://agriculturallaw.lawprofessorsblogs.com/2019/09/are-taxes-dischargeable-in-bankruptcy.html
The “Almost Top Ten” Ag Law and Ag Tax Developments of 2019
BUSINESS PLANNING
Can a State Tax a Trust with No Contact with the State?
Real Estate Professionals and Aggregation – The Passive Loss Rules
More Recent Developments in Agricultural Law
Self-Rentals and the Passive Loss Rules
https://agriculturallaw.lawprofessorsblogs.com/2019/04/self-rentals-and-the-passive-loss-rules.html
What’s the Best Entity Structure for the Farm or Ranch Business?
Where Does Life Insurance Fit in an Estate Plan for a Farmer or Rancher?
Recent Developments in Farm and Ranch Business Planning
ESOPs and Ag Businesses – Part One
https://agriculturallaw.lawprofessorsblogs.com/2019/07/esops-and-ag-businesses-part-one.html
ESOPs and Ag Businesses – Part Two
https://agriculturallaw.lawprofessorsblogs.com/2019/07/esops-and-ag-businesses-part-two.html
Is a Discount for The BIG Tax Available?
https://agriculturallaw.lawprofessorsblogs.com/2019/08/is-a-discount-for-the-big-tax-available.html
Tax Consequences of Forgiving Installment Payment Debt
Ag Law and Tax in the Courts
https://agriculturallaw.lawprofessorsblogs.com/2019/09/ag-law-and-tax-in-the-courts.html
Shareholder Loans and S Corporation Stock Basis
The Family Limited Partnership – Part One
https://agriculturallaw.lawprofessorsblogs.com/2019/09/the-family-limited-partnership-part-one.html
The Family Limited Partnership – Part Two
https://agriculturallaw.lawprofessorsblogs.com/2019/09/the-family-limited-partnership-part-two.html
Does the Sale of Farmland Trigger Net Investment Income Tax?
Some Thoughts on Ag Estate/Business/Succession Planning
S Corporation Considerations
https://agriculturallaw.lawprofessorsblogs.com/2019/11/s-corporation-considerations.html
CIVIL LIABILITIES
When is an Employer Liable for the Conduct of Workers?
Selected Recent Cases Involving Agricultural Law
Ag Nuisances – Basic Principles
https://agriculturallaw.lawprofessorsblogs.com/2019/02/ag-nuisances-basic-principles.html
Do the Roundup Jury Verdicts Have Meaning For My Farming Operation?
What Does a “Reasonable Farmer” Know?
https://agriculturallaw.lawprofessorsblogs.com/2019/04/what-does-a-reasonable-farmer-know.html
Product Liability Down on the Farm – Modifications
Coming-To-The-Nuisance By Staying Put – Or, When 200 Equals 8,000
More Ag Law and Tax Developments
https://agriculturallaw.lawprofessorsblogs.com/2019/05/more-ag-law-and-tax-developments.html
Public Trust vs. Private Rights – Where’s the Line?
Ag Law in the Courts
https://agriculturallaw.lawprofessorsblogs.com/2019/11/ag-law-in-the-courts.html
Fence Law Basics
https://agriculturallaw.lawprofessorsblogs.com/2019/11/fence-law-basics.html
CONTRACTS
Negotiating Cell/Wireless Tower Agreements
Developments in Agricultural Law and Taxation
Ag Contracts – What if Goods Don’t Conform to the Contract?
ENVIRONMENTAL LAW
Top 10 Developments in Ag Law and Tax for 2018 – Numbers 10 and 9
Top 10 Developments in Ag Law and Tax for 2018 – Numbers 8 and 7
Top Ten Agricultural Law and Tax Developments of 2018 – Numbers 6, 5, and 4
Top Ten Agricultural Law and Tax Developments of 2018 – Numbers 3, 2, and 1
Big EPA Developments – WOTUS and Advisory Committees
Does Soil Erosion Pose a Constitutional Issue?
Public Trust vs. Private Rights – Where’s the Line?
More Ag Law and Tax Developments
https://agriculturallaw.lawprofessorsblogs.com/2019/05/more-ag-law-and-tax-developments.html
Eminent Domain and Agriculture
https://agriculturallaw.lawprofessorsblogs.com/2019/06/eminent-domain-and-agriculture.html
Court Decisions Illustrates USDA’s Swampbuster “Incompetence”
Regulatory Changes to the Endangered Species Act
Irrigation Return Flows and the Clean Water Act
Ag Law in the Courts
https://agriculturallaw.lawprofessorsblogs.com/2019/10/ag-law-in-the-courts.html
Regulatory Takings – Pursuing a Remedy
https://agriculturallaw.lawprofessorsblogs.com/2019/10/regulatory-takings-pursuing-a-remedy.html
Does a Pollutant Discharge From Groundwater into a WOTUS Require a Federal Permit?
Groundwater Discharges of Pollutants and the Supreme Court
The “Almost Top Ten” Ag Law and Ag Tax Developments of 2019
ESTATE PLANNING
Tax Filing Season Update and Summer Seminar!
Time to Review Estate Planning Documents?
Can a State Tax a Trust with No Contact with the State?
Estate Planning in Second Marriage Situations
Valuing Non-Cash Charitable Gifts
https://agriculturallaw.lawprofessorsblogs.com/2019/03/valuing-non-cash-charitable-gifts.html
Real Estate Professionals and Aggregation – The Passive Loss Rules
Can the IRS Collect Unpaid Estate Tax From the Beneficiaries?
Sale of the Personal Residence After Death
More Recent Developments in Agricultural Law
Thrills with Wills – When is a Will “Unduly Influenced”?
Heirs Liable for Unpaid Federal Estate Tax 28 Years After Death
What’s the Best Entity Structure for the Farm or Ranch Business?
Where Does Life Insurance Fit in an Estate Plan for a Farmer or Rancher?
Recent Developments in Farm and Ranch Business Planning
Wayfair Does Not Mean That a State Can Always Tax a Trust Beneficiary
ESOPs and Ag Businesses – Part One
https://agriculturallaw.lawprofessorsblogs.com/2019/07/esops-and-ag-businesses-part-one.html
Issues in Estate Planning – Agents, Promises, and Trustees
The Importance of Income Tax Basis “Step-Up” at Death
Ag Law in the Courts
https://agriculturallaw.lawprofessorsblogs.com/2019/11/ag-law-in-the-courts.html
Co-Tenancy or Joint Tenancy – Does it Really Matter?
Year-End Legislation Contains Tax Extenders, Repealers, and Modifications to Retirement Provisions
INCOME TAX
Top 10 Developments in Ag Law and Tax for 2018 – Numbers 10 and 9
Top Ten Agricultural Law and Tax Developments of 2018 – Numbers 6, 5, and 4
Top Ten Agricultural Law and Tax Developments of 2018 – Numbers 3, 2, and 1
Tax Filing Season Update and Summer Seminar!
QBID Final Regulations on Aggregation and Rents – The Meaning for Farm and Ranch Businesses
The QBID Final Regulations – The “Rest of the Story”
Can a State Tax a Trust with No Contact with the State?
Tax Matters – Where Are We Now?
https://agriculturallaw.lawprofessorsblogs.com/2019/02/tax-matters-where-are-we-now.html
New Developments on Exclusion of Employer-Provided Meals
Valuing Non-Cash Charitable Gifts
https://agriculturallaw.lawprofessorsblogs.com/2019/03/valuing-non-cash-charitable-gifts.html
Passive Losses and Material Participation
Passive Losses and Real Estate Professionals
Developments in Agricultural Law and Taxation
Real Estate Professionals and Aggregation – The Passive Loss Rules
Sale of the Personal Residence After Death
Cost Segregation Study – Do You Need One for Your Farm?
Cost Segregation – Risk and Benefits
https://agriculturallaw.lawprofessorsblogs.com/2019/04/cost-segregation-risks-and-benefits.html
Permanent Conservation Easement Donation Transactions Find Their Way to the IRS “Dirty Dozen” List
Self-Rentals and the Passive Loss Rules
https://agriculturallaw.lawprofessorsblogs.com/2019/04/self-rentals-and-the-passive-loss-rules.html
More on Self-Rentals
https://agriculturallaw.lawprofessorsblogs.com/2019/04/more-on-self-rentals.html
Of Black-Holes, Tax Refunds, and Statutory Construction
What Happened in Tax During Tax Season?
https://agriculturallaw.lawprofessorsblogs.com/2019/04/what-happened-in-tax-during-tax-season.html
Cost Segregation and the Recapture Issue
https://agriculturallaw.lawprofessorsblogs.com/2019/06/cost-segregation-and-the-recapture-issue.html
S.E. Tax and Contract Production Income
https://agriculturallaw.lawprofessorsblogs.com/2019/06/se-tax-and-contract-production-income.html
Recent Developments in Farm and Ranch Business Planning
Ag Cooperatives and the QBID – Initial Guidance
Wayfair Does Not Mean That a State Can Always Tax a Trust Beneficiary
Start Me Up! – Tax Treatment of Start-Up Expenses
More on Real Estate Exchanges
https://agriculturallaw.lawprofessorsblogs.com/2019/07/more-on-real-estate-exchanges.html
2019 Tax Planning for Midwest/Great Plains Farmers and Ranchers
Tax Treatment of Settlements and Court Judgments
ESOPs and Ag Businesses – Part One
https://agriculturallaw.lawprofessorsblogs.com/2019/07/esops-and-ag-businesses-part-one.html
Tax “Math” on Jury Verdicts
https://agriculturallaw.lawprofessorsblogs.com/2019/07/tax-math-on-jury-verdicts.html
Kansas Revenue Department Takes Aggressive Position Against Remote Sellers
Tax-Deferred Exchanges and Conservation Easements
Proper Handling of Breeding Fees
https://agriculturallaw.lawprofessorsblogs.com/2019/08/proper-handling-of-breeding-fees.html
Proper Tax Reporting of Commodity Wages
https://agriculturallaw.lawprofessorsblogs.com/2019/08/proper-tax-reporting-of-commodity-wages.html
Tax Consequences of Forgiving Installment Payment Debt
Are Taxes Dischargeable in Bankruptcy?
https://agriculturallaw.lawprofessorsblogs.com/2019/09/are-taxes-dischargeable-in-bankruptcy.html
Ag Law and Tax in the Courts
https://agriculturallaw.lawprofessorsblogs.com/2019/09/ag-law-and-tax-in-the-courts.html
Refund Claim Relief Due to Financial Disability
Shareholder Loans and S Corporation Stock Basis
The Family Limited Partnership – Part Two
https://agriculturallaw.lawprofessorsblogs.com/2019/09/the-family-limited-partnership-part-two.html
Hobby Losses Post-2017 and Pre-2026 – The Importance of Establishing a Profit Motive
The Importance of Income Tax Basis “Step-Up” at Death
Bad Debt Deduction
https://agriculturallaw.lawprofessorsblogs.com/2019/10/bad-debt-deduction.html
More on Cost Depletion – Bonus Payments
https://agriculturallaw.lawprofessorsblogs.com/2019/10/more-on-cost-depletion-bonus-payments.html
Recapture – A Dirty Word in the Tax Code Lingo
https://agriculturallaw.lawprofessorsblogs.com/2019/10/recapture-a-dirty-word-in-tax-code-lingo.html
Does the Sale of Farmland Trigger Net Investment Income Tax?
Are Director Fees Subject to Self-Employment Tax?
Are Windbreaks Depreciable?
https://agriculturallaw.lawprofessorsblogs.com/2019/11/are-windbreaks-depreciable.html
Tax Issues Associated with Restructuring Credit Lines
Is a Tenancy-in-Common Interest Eligible for Like-Kind Exchange Treatment?
Year-End Legislation Contains Tax Extenders, Repealers, and Modifications to Retirement Provisions
The “Almost Top Ten” Ag Law and Ag Tax Developments of 2019
INSURANCE
Prevented Planting Payments – Potential Legal Issues?
Ag Law in the Courts
https://agriculturallaw.lawprofessorsblogs.com/2019/11/ag-law-in-the-courts.html
REAL PROPERTY
Negotiating Cell/Wireless Tower Agreements
Selected Recent Cases Involving Agricultural Law
The Accommodation Doctrine – More Court Action
Defects in Real Estate Deeds – Will Time Cure All?
Is there a Common-Law Right to Hunt (and Fish) Your Own Land?
Legal Issues Associated with Abandoned Railways
Public Trust vs. Private Rights – Where’s the Line?
Ag in the Courtroom
https://agriculturallaw.lawprofessorsblogs.com/2019/07/ag-in-the-courtroom.html
More on Real Estate Exchanges
https://agriculturallaw.lawprofessorsblogs.com/2019/07/more-on-real-estate-exchanges.html
How Does the Rule Against Perpetuities Apply in the Oil and Gas Context?
Ag Law in the Courts
https://agriculturallaw.lawprofessorsblogs.com/2019/10/ag-law-in-the-courts.html
Cost Depletion of Minerals
https://agriculturallaw.lawprofessorsblogs.com/2019/10/cost-depletion-of-minerals.html
Co-Tenancy or Joint Tenancy – Does it Really Matter?
“Slip Slidin’ Away” – The Right of Lateral and Subjacent Support
Is a Tenancy-in-Common Interest Eligible for Like-Kind Exchange Treatment?
REGULATORY LAW
Top 10 Developments in Ag Law and Tax for 2018 – Numbers 10 and 9
Top Ten Agricultural Law and Tax Developments of 2018 – Numbers 6, 5, and 4
Top Ten Agricultural Law and Tax Developments of 2018 – Numbers 3, 2, and 1
Is There a Common-Law Right to Hunt (and Fish) Your Own Land?
Packers and Stockyards Act – Basic Provisions
Packers and Stockyards Act Provisions for Unpaid Cash Sellers of Livestock
More Recent Developments in Agricultural Law
Ag Antitrust – Is There a Crack in the Wall of the “Mighty-Mighty” (Illinois) Brick House?
Can Foreign Persons/Entities Own U.S. Agricultural Land?
Prevented Planting Payments – Potential Legal Issues?
Eminent Domain and Agriculture
https://agriculturallaw.lawprofessorsblogs.com/2019/06/eminent-domain-and-agriculture.html
Classification of Seasonal Ag Workers – Why It Matters
Administrative Agency Deference – Little Help for Ag From the Supreme Court
Regulation of Food Products
https://agriculturallaw.lawprofessorsblogs.com/2019/07/regulation-of-food-products.html
Ag Legal Issues in the Courts
https://agriculturallaw.lawprofessorsblogs.com/2019/08/ag-legal-issues-in-the-courts.html
Kansas Revenue Department Takes Aggressive Position Against Remote Sellers
Court Decision Illustrates USDA’s Swampbuster “Incompetence”
Ag Law and Tax in the Courts
https://agriculturallaw.lawprofessorsblogs.com/2019/09/ag-law-and-tax-in-the-courts.html
Regulatory Takings – Pursuing a Remedy
https://agriculturallaw.lawprofessorsblogs.com/2019/10/regulatory-takings-pursuing-a-remedy.html
The “Almost Top Ten” Ag Law and Ag Tax Developments of 2019
SECURED TRANSACTIONS
Market Facilitation Program Pledged as Collateral – What are the Rights of a Lender?
SEMINARS AND CONFERENCES
Summer 2019 Farm and Ranch Tax and Estate/Business Planning Seminar
2019 National Ag Tax/Estate and Business Planning Conference in Steamboat Springs!
Summer Tax and Estate Planning Seminar!
https://agriculturallaw.lawprofessorsblogs.com/2019/07/summer-tax-and-estate-planning-seminar.html
2020 National Summer Ag Income Tax/Estate and Business Planning Seminar
Fall Seminars
https://agriculturallaw.lawprofessorsblogs.com/2019/08/fall-seminars.html
WATER LAW
The Accommodation Doctrine – More Court Action
Ag Legal Issues in the Courts
https://agriculturallaw.lawprofessorsblogs.com/2019/08/ag-legal-issues-in-the-courts.html
Ag Law in the Courts
https://agriculturallaw.lawprofessorsblogs.com/2019/10/ag-law-in-the-courts.html
Regulating Existing Water Rights – How Far Can State Government Go?
The Politics of Prior Appropriation – Is a Senior Right Really Senior?
Changing Water Right Usage
https://agriculturallaw.lawprofessorsblogs.com/2019/12/changing-water-right-usage.html