Provisions of Importance to Agriculture in the Tax Reform Act of 1976

Charles A. Sisson

No 329980, Miscellaneous Publications from United States Department of Agriculture, Economic Research Service

Abstract: The report covers provisions of the Tax Reform Act of 1976 that are important to agriculture. It reviews significant changes affecting estate and gift taxes, tax shelters, individual income tax reductions, and Subchapter S corporations which may have the most widespread impact on agriculture. Many provisions affect farmers through their businesses; others affect farmers directly.

Keywords: Agribusiness; Agricultural Finance; Financial Economics; Land Economics/Use (search for similar items in EconPapers)
Pages: 24
Date: 1976-11
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Persistent link: https://EconPapers.repec.org/RePEc:ags:uersmp:329980

DOI: 10.22004/ag.econ.329980

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