Taxpayer Did Not Qualify For Agricultural Production Exemption by Warner Norcross & Judd - Appellate Practice... on 4/23/2012 In Sietsema Farms Feeds, LLC v Department of Treasury, the Michigan Court of Appeals considered whether a taxpayer qualified for an agricultural production exemption on certain equipment, including truck scales, storage tanks...more
Farmers Affected By MF Global Not Fined by Darrin Mish, Tampa Tax Attorney on 3/29/2012 Farmers with accounts with now bankruptcy broker MF Global who could not file their taxes properly have not been fined. When MF Global filed for bankruptcy late last year, many farmers did not receive their 1099’s as a...more
The cards are on the table – Supreme Court of Canada hears argument on whether to confirm or overrule Moldowan by Fraser Milner Casgrain LLP on 3/26/2012 Were your ears ringing this morning? They might have been if you are a racehorse owner or breeder in Canada, or if you are any other type of farmer who earns income from farming and some other source of income and are thus...more
H-2A Workers: IRS Advises on W-2/1099 Reporting and Mandates Backup Withholding When SSN is Missing by Constangy, Brooks & Smith, LLP on 1/27/2012 BACKGROUND With 2011 W-2s due right about now, the IRS is committing manpower and enforcement on compliance relating to 2011 compensation that a grower paid to its foreign agricultural workers admitted into the US on...more
Funrural by Francois Gnoatto on 7/26/2011 Análise da recente decisão do TRF 4 sobre a inconstitucionalidade da Lei 10.256/2001 e a manifestação expressa da substituição do FUNRURAL pela contribuição sobre a...more
Minnesota Government Update - Week in Review - April 15, 2011 by Winthrop & Weinstine, P.A. on 4/18/2011 First Omnibus Bill Signed by the Governor The House and Senate passed the Conference Committee report on the Omnibus Agriculture Bill on Thursday. The House voted 107-20 in favor of the bill, and the Senate passed it 52-9....more
Intensive Efforts Underway to Conclude WTO Doha Trade Negotiations by King & Spalding on 2/2/2011 Implications for Companies with International Trade Interests Following calls by world leaders at the G20 and APEC meetings in November to conclude the Doha Round of multilateral trade negotiations by the end of 2011,...more
Non-Agricultural Land Use Tax by Quynh Pham on 10/26/2010 Please find below the recent Client Alert on the Non-Agricultural Land Use Tax....more
Attractiveness of the Crimean land for potential investors in the turbulent time. by Oleksiy Bezhevets on 7/28/2010 The review of legislation and prospects of the Crimean land for potential investors....more
Charitable Conservation Contributions after Schneidelman v. Commissioner by Spotts Fain PC on 7/28/2010 On July 14, 2010, the U.S. Tax Court issued its opinion in Scheidelman v. Commissioner, T.C. Memo. 2010-151, and the decision provides conservation easement professionals with two important lessons. First, it is critical to...more
A Inconstitucionalidade do Funrual. by Luiz Eduardo Vidal on 7/15/2010 A exigência da contribuição, à alíquota de 2,3%, incidente sobre o resultado bruto da comercialização da produção rural ("Funrurual") é inconstitucional, pois obrigar os produtores rurais pessoas físicas, empregadores de...more
IRS Establishes Cross Divisional Team to Combat Improper Tool Reimbursement Plans by Littler on 2/1/2008 The IRS recently announced a new cross divisional team aimed at cracking down on tool reimbursement plans marketed to the automotive, construction, aircraft, agriculture and other industries that use hand tools as a way to...more