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    The Farm Loss Deduction: A Reply

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    Full-text available at SSRN. See link in this record. (18.16Kb)
    Issue Date
    1967-02-25
    Author
    Dickinson, Martin B., Jr.
    Type
    Article
    Version
    http://ssrn.com/abstract=2011236
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    Abstract
    In the May, 1967, issue of the Journal, there was an article which suggested amendment of the Internal Revenue Code as a cure for the "loophole" whereby wealthy people may obtain substantial tax savings by owning farms which they operate at a loss. Professor Dickinson argues that the proposal would place a severe burden on many farmers who already have serious economic problems. He also disputes the idea, which seems to be inherent in the position of the Commissioner of Internal Revenue, that a taxpayer cannot have a genuine intention to make a profit if his enterprise is speculative or experimental.
    Description
    Full-text available at SSRN. See link in this record.
    URI
    http://hdl.handle.net/1808/11221
    Collections
    • Distinguished Professors Scholarly Works [918]
    • Law School Scholarly Works [621]
    Citation
    Dickinson, Martin B. Jr., The Farm Loss Deduction: A Reply, 53 J. A.B.A. 1111 (1967).

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    785-864-8983

    KU Libraries
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    Lawrence, KS 66045
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    Contact KU ScholarWorks
    785-864-8983
    KU Libraries
    1425 Jayhawk Blvd
    Lawrence, KS 66045
    785-864-8983

    KU Libraries
    1425 Jayhawk Blvd
    Lawrence, KS 66045
    Image Credits
     

     

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