dc.contributor.author | Matthews, Stephen | eng |
dc.contributor.author | Mowrer, Michael | eng |
dc.contributor.author | Rottmann, Leroy | eng |
dc.date.issued | 1979 | eng |
dc.description.abstract | "A sale of farmland where the purchase price is paid over a period of years is called an installment sale and is one type of low-equity transfer. Installment sale transfers of farmland can be advantageous to both the buyer and seller. The buyer is able to purcahse a farm with a low initial capital investment. If the transaction qualifies under the tax laws for installment reporting, the seller benefits because the income tax laws allow him to spread his capital gain over a period of years. By reporting the capital gains over a longer period, the total income tax paid on the capital gains can be reduced."--First page. | eng |
dc.description.statementofresponsibility | Stephen Matthews, Michael Mowrer, and Leroy Rottmann (Department of Agricultural Economics, College of Agriculture) | eng |
dc.description.version | Revised 5/79/15M | eng |
dc.identifier.other | G-00507-1979 | eng |
dc.identifier.uri | https://hdl.handle.net/10355/76501 | |
dc.language | English | eng |
dc.publisher | University of Missouri--Columbia. Extension Division | eng |
dc.relation.ispartofcommunity | University of Missouri--Columbia. Extension | eng |
dc.relation.ispartofseries | G - Agricultural Guides (University of Missouri--Columbia. Extension) ; 00507 (1979) | eng |
dc.rights | Archive version. For the most recent information see extension.missouri.edu. | eng |
dc.rights | OpenAccess. | eng |
dc.rights.license | This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivs 3.0 License. | |
dc.rights.license | Provided for historical documentation only. Check Missouri Extension and Agricultural Experiment Station websites for current information. | eng |
dc.source | Digitized by the University of Missouri Libraries, 2020. Digitized from a duplicate copy that was not added to the collection. Scanner: Fujitsu fi-7460 with ScandAll Pro v. 2.1.5 Premium. | eng |
dc.title | Low-equity land transfer : the installment sale | eng |
dc.type | Document | eng |