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dc.contributor.authorGreen, Parman R.eng
dc.date.issued2009eng
dc.description"Reviewed February 2009."eng
dc.description.abstractWeather variability is one of the largest sources of risk in agricultural production. Congress has recognized the impact of weather variability on crop production and the resulting variability to farm income by implementing a special tax provision. Code Section 451(d) provides that, under certain circumstances, crop producers reporting on the cash method of accounting may elect to include crop insurance and disaster payments in income of the tax year following the taxable year of crop destruction or damage.eng
dc.format.extent2 pageseng
dc.identifier.otherAGW-1008-2009eng
dc.identifier.urihttp://hdl.handle.net/10355/7253
dc.languageEnglisheng
dc.publisherUniversity of Missouri Extensioneng
dc.relation.ispartofcommunityUniversity of Missouri-Columbia. Extensioneng
dc.relation.ispartofseriesAGW - Emergency Management: Weather-Related Hazards (MU Extension) ; 1008 (2009)eng
dc.rightsArchive version. For the most recent information see extension.missouri.edu.eng
dc.rightsOpenAccess.eng
dc.rights.licenseThis work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivs 3.0 License.eng
dc.source.harvestedUniversity of Missouri--Columbia. University Extension. Extension website.eng
dc.subjectagricultural production ; weather variability ; special tax provision ; crop disaster programeng
dc.subject.lcshCrop insuranceeng
dc.titleTaxation of crop insurance and disaster paymentseng
dc.typeDocumenteng


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