OCTOBER

• PIK BRINGS ABOUT TAX CHANGES
• 50 CENT DAIRY DEDUCTION INJUNCTION VACATED
• IRS ASSERTS CO-OP TAX DEFICIENCIES
• TRENDS – A HISTORIC LOOK AT AG COMMODITY PRICES
• MIGRANT AND SEASONAL AGRICULTURAL WORKER PROTECTION ACT PRESENTS DIFFERENT REGULATORY STRUCTURE

NOVEMBER

• NO CASH RENTING DURING INSTALLMENT PAYMENT OF FEDERAL ESTATE TAX
• 2032A RECAPTURES TO THE UNWARY
• IRS RESPONDS TO COOPERATIVES’ PROTESTS
• FARMERS’ COMPREHENSIVE PERSONAL LIABILITY INSURANCE
• DEDUCTING INTEREST ON DEFERRED FEDERAL ESTATE TAX
• SOME DRAINAGE SYSTEMS RULED FIVE-YEAR PROPERTY FOR ACRS
• TRENDS: AN HISTORIC LOOK AT AG COMMODITY PRICES
• GROUND WATER DEPLETION
• SOME CLARIFICATION ON PIK

DECEMBER

• MORE ON PIK
• REPARATION PROCEEDING INITIATED UNDER PACKERS AND STOCKYARDS ACT
• THE QUALIFIED USE TEST
• FARM PRODUCTS FOR PURPOSE OF ARTICLE OF THE UCC
• MORE ON PIK
• REPARATION PROCEEDING