At regular intervals, I post an article that contains links to all my blog posts that have been published recently. Today`s article is a bibliography of my articles from the beginning of 2022 to june. I hope this will support your research on agricultural law and tax issues. In the past, I have published bibliographies of my articles per year to help readers research the various agricultural tax and agricultural law topics I write about. Blog posts pile up, with over 750 articles available for you to read and use for your research for customers (and yourself). The quotes contained in the articles are linked so that you can go directly to the source. I hope you find this feature useful to save time (and money) when representing clients. Edward A. Morse is Professor of Law and McGrath North Chair in Business Law at Creighton University School of Law in Omaha, Nebraska. Professor Morse`s fellowship focuses on taxation, technology and regulation, often with interdisciplinary collaboration.
He also gives regular lectures and advice on topics related to his research and teaching interests, including regular presentations for the Great Plains Tax Institute, the Nebraska State Bar Association, and the Business Law Section of the American Bar Association. He is currently Vice Chair of the ABA Cyberspace Law Committee. • Learn more about Edward Morse. Today, I provide you with the bibliography of my 2021 articles (by topic) as well as links to previous blogs from recent years. Thanks to my research associate, Kennedy Mayo, for setting this up for me. Evolution of agricultural law and taxation. I will begin the day with a session in which I will review the most important current developments in the field of agricultural law and taxation. This one-hour session will keep attendees informed of the key issues facing AG`s clients and provide insight into the issues that appear to be on the horizon in the legal and tax world. There have been several important developments in agriculture that have been brought before the U.S.
Supreme Court in recent months. I will discuss these decisions and their implications for the future. Several of them concern administrative law and could have a significant impact on the federal government`s ability to manage micro-agricultural activities. I will also touch on the main tax developments of the past year, including the tax provisions contained in recent legislation stating that inflation must be reduced! Another exception to the general rule applies only if the member has at least two categories of interests and the same threshold requirements are met. This exception may allow a member to treat as a limited interest the distribution portion attributable to at least one class if all three requirements of the general rule for a class held by the member are met. In this case, the portion of the distribution attributable to this interest is not subject to self-employment tax. However, the proportion of the distribution attributable to interest held by a member that does not meet the three conditions of the general rule is subject to self-employment tax. All of this means that a portion of a member`s total distribution share may be subject to tax for the self-employed, and some may not. Determinable standard. Many trusts have “observable standard provisions” that direct the trustee to make distributions to a beneficiary in accordance with certain standards that are generally related to the living conditions and needs of the beneficiary.
If the trustee is also a beneficiary, all identifiable standards set out in the trust should not be changed by decantation. In fact, state law could require that the standards observable in the new trust be either more restrictive or at least as restrictive as the previous trust, if the trustee who has the power to name trust assets is also a beneficiary. Courts of appeal generally conclude that the right to freedom of expression protects false statements of fact that cause real harm and do not serve any legitimate interest, contrary to an established line in the jurisprudence of the United States Supreme Court, at least until the Court`s decision in United States v. Alvarez, 567 U.S. 709 (2012). See, for example, Bill Johnson`s Restaurants, Inc. v. NLRB, 461 U.S.
731 (1983); Brown vs. Hartlage, 456 U.S. 45 (1982); Herbert vs. Lando, 441 U.S. 153 (1979); Garrison vs. Louisiana, 379 U.S. 64 (1964). The current division between the eighth, ninth, and tenth districts over the constitutionality of the laws of Iowa, Idaho, and Kansas regarding the issue of access to a facility covered by lies could warrant review by the Supreme Court. On the 24th. In August 2022, the government announced through the U.S. Department of Education that it would cancel up to $20,000 in student debt for Pell grant recipients and up to $10,000 in student loans for those earning less than $125,000 per year (MFJ 250,000). The cost is expected to be more than $500 billion and is in fact equivalent to a transfer of debt from borrowers to taxpayers.
At the same time as this announcement came the government`s announcement that it would extend the moratorium on student loan repayments until the end of 2022 (since March 2020, no interest has been incurred at a cost to the federal government of $5 billion per month). The Committee on a Responsible Federal Budget estimates that since the beginning of the moratorium on student loan repayments, medical degree holders have received the equivalent of $48,500 in debt relief because no interest payments are required and those with a law degree have received the equivalent of $29,500. Washburn University School of Law Continuing Legal Education 1700 SW College Ave. Topeka, KS 66621 (785) 670-1105 cle@washburnlaw.edu Note: Nikole Flax, most recently deputy administrator in charge of the IRS`s Large Business and International Division, has been tasked with leading the creation of a new centralized office to implement all irS-related provisions of the law. Ms. Flax, it should be noted that he worked with Lois Lerner during the Obama-era scandal, in which the IRS targeted conservative and Tea Party-linked groups as the political arm of the Obama administration. She is one of many senior IRS officials during this scandal in which her emails were conveniently “lost.” Recently, the Agricultural Marketing Service (AMS), an agency of the United States Department of Agriculture (USDA), has launched several cooperation programs. The law and executive action on student loan debt is troubling on many fronts. They are essentially doing nothing to solve the fundamental economic problems the nation is currently facing. Continued funding of economically inefficient energy production methods to force the economy to switch to politically popular technologies (currently) will hit middle- to low-income people the hardest. It will also hit energy-intensive industries (such as agriculture) particularly hard. The massive increase in EPA funding could also be very problematic for agriculture.
Similarly, increased funding for environmental agricultural programmes will certainly be subject to conditions. Farmers who take the “carrot” will be more likely to be hit by the USDA`s regulatory “stick.” In addition, the dramatic improvement in IRS funding, which must be overseen by a political supporter with ties to a previous IRS scandal, raises concerns about how this resulting additional power is being used. Washburn Law registers with the National Association of State Boards of Accountancy (NASBA) as a professional development sponsor on CPE`s National Register of Sponsors. State audit bodies have the final responsibility for adopting individual rates for EPC loans. Complaints about registered respondents can be submitted to the National Registry of CFC Respondents through its website: www.nasbaregistry.org. Listings of other hotels, motels, and restaurants can be found on the Visit Omaha website. This program is an overview and update on the listed areas of tax law and practice. As already mentioned, the program is aimed at participants who have an intermediate level of knowledge in the field of taxation. Beginners may find exposure to the changes discussed useful in assessing whether to hire older practitioners to help them with a client who might have problems with the law. No special requirements are required for participation.
There is an entity structure that can minimize the self-employment tax. An LLC can be structured as a manager-led LLC with two membership categories. Under this approach, the income of a member holding a manager`s interest is subject to self-employment tax, but if non-managers who are involved less than 500 hours in the LLC`s business hold at least 20% of the LLC`s shares, then all non-management interests held by members who participate in the LLC`s business for more than 500 hours are not subject to tax. on self-employment on transmission income, which is due to their involvement LLC. Support. Treas. Regulation §1.1402(a)-2(h)(4). However, you have a self-employment tax on guaranteed payments.
In response to attempts to shut down livestock farms run by activist groups, lawmakers in several states have enacted laws designed to protect these businesses by restricting access.
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