| dc.contributor.author | Dickinson, Martin B., Jr. | |
| dc.date.accessioned | 2013-06-06T18:32:33Z | |
| dc.date.available | 2013-06-06T18:32:33Z | |
| dc.date.issued | 1967-02-25 | |
| dc.identifier.citation | Dickinson, Martin B. Jr., The Farm Loss Deduction: A Reply, 53 J. A.B.A. 1111 (1967). | |
| dc.identifier.uri | http://hdl.handle.net/1808/11221 | |
| dc.description | Full-text available at SSRN. See link in this record. | |
| dc.description.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. | |
| dc.language.iso | en_US | |
| dc.relation.hasversion | http://ssrn.com/abstract=2011236 | |
| dc.title | The Farm Loss Deduction: A Reply | |
| dc.type | Article | |
| kusw.kuauthor | Dickinson, Martin B. Jr. | |
| kusw.kudepartment | School of Law | |
| kusw.oastatus | waivelicense | |
| kusw.oapolicy | The license granted by the OA policy is waived for this item. | |
| dc.rights.accessrights | openAccess | |
