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Tax Loss Agricultural Investments after Tax Reform

Hoy Carman

American Journal of Agricultural Economics, 1972, vol. 54, issue 4_Part_1, 627-634

Abstract: Tax reform had differential effects on tax shelter investments in agriculture. Profits from breeding livestock were reduced, while the tax advantages of citrus and almond orchard establishment were terminated. Other orchard crops which offered tax shelter advantages before reform continue to be profitable.

Date: 1972
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Handle: RePEc:oup:ajagec:v:54:y:1972:i:4_part_1:p:627-634.