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Heifer Tax : Uniform Capitalization and Farmers.

Examines issues regarding new uniform capitalization rules, or "heifer tax," created by the Tax Reform Act of 1986, which limit the use of cash accounting by farmers and livestock producers for preproductive expenses.

Bibliographic Details
Corporate Authors: Library of Congress. Congressional Research Service, ProQuest (Firm)
Format: eBook
Language:English
Published: [Place of publication not identified] : [publisher not identified], 1988.
Series:U.S. Congressional Research.
Subjects:
Accounting.
Animal industry.
Tax incentives.
Electronic books.
Online Access:Connect to the full text of this electronic book
Description
Summary:Examines issues regarding new uniform capitalization rules, or "heifer tax," created by the Tax Reform Act of 1986, which limit the use of cash accounting by farmers and livestock producers for preproductive expenses.
Item Description:Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed June 2010). Reuse except for individual research requires license from ProQuest, LLC.
CRS Report.
Electronic resource.
Physical Description:1 online resource.