JANUARY

• PIK IS PROFIT FROM THE LAND
• DEDUCTING INTEREST ON DEFERRED FEDERAL ESTATE TAX
• USEFUL LIFE FOR NONCORPORATE LESSOR RULES
• IRS CHANGES POSITION ON SPECIAL USE RECAPTURE
• SINGLE PURPOSE AGRICULTURAL STRUCTURES
• REQUEST FOR TAXPAYER IDENTIFICATION NUMBERS AND BACK-UP WITHHOLDING
• TRENDS: A HISTORIC LOOK AT AGRICULTURAL COMMODITIES

FEBRUARY

• MORE TROUBLE FOR “FLAT STORAGE”
• OSHA PROMULGATES HAZARD COMMUNICATION RULE: PROPOSES GRAIN HANDLING FACILITY RULE
• DEDUCTIBILITY OF AMOUNTS ALLOCATED TO CROPS ON PURCHASE OF FARM
• RURAL ELECTRIC COOPERATIVE’S WHOLESALE RATES SUBJECT TO STATE PUBLIC SERVICE COMMISSION
• GIFT OF REAL PROPERTY-ANNUAL EXCLUSION
• TERMINATION OF TENNANCIES BY THE ENTIRETY
• FUNDING MARITAL SHARES WITH SPECIAL USE VALUE LAND

MARCH

• SUPREME COURT TO REVIEW PORTIONS OF FIFRA REGISTRATION LAWS
• REDETERMINED BASIS UNDER ACRS
• INTEREST FREE LOANS
• PROTECTIVE ELECTION
• NEW ACRS REGULATIONS
• SIGNIFICANT FARM CONSERVATION TAX RULING
• THE FMHA FORECLOSURE MORATORIUM PROVISION IN THE COURTS

APRIL

• SPECIAL USE VALUATION: MATERIAL PARTICIPATION TEST
• COOPERATIVES – IDENTIFYING PATRONAGE AND NON-PATRONAGE INCOME
• BUYING FARM PRODUCTS FROM A FARMER: WHO PREVAILS
• TAX BENEFIT RULE
• “IN DEPTH” – DISCLAIMING IMPLIED WARRANTIES OF ANIMAL HEALTH
• DEPLETION OF GROUND WATER
• TRENDS

MAY

• AN ANALYSIS OF H.R. 4072
• SPECIAL USE AGREEMENT
• TRENDS: AN UPDATE ON AGRICULTURAL COMMODITIES
• IN DEPTH: NEW CFTC REPARATIONS RULES
• FMHA LOANS AND CROP INSURANCE

JUNE

• FIELD SANITATION – PROPOSED OSHA RULE
• SPECIAL USE VALUE AND TRANSFER OF OWNERSHIP INTERESTS
• CALIFORNIA COURT APPROVES PUBLIC UTILITY EXTENSION CONTROLS
• FLAT STORAGE
• HAZARDS OF FREEZES
• REVIEW OF RECENT LAW REVIEW LITERATURE
• IN DEPTH: FARM WORKERS HAVE THE RIGHT TO RECEIVE VISITORS AT THEIR FARM RESIDENCES

JULY

• TENTH CIRCUIT SPEAKS ON FMHA MORTGAGE MORATORIUM ISSUE
• MORE ON FLAT STORAGE
• COOPERATIVE MEMBERS BOUND TO MARKETING AGREEMENTS
• COOPERATIVE MEMBERS MAY VIOLATE FEDERAL ANTITRUST LAW BY TERMINATING MEMBERS
• TREE SHELTERBELT TAXATION
• TRENDS: A HISTORIC LOOK AT AG COMMODITY PRICES AND ECONOMIC INDICATORS

AUGUST

• FARM CREDIT ADMINISTRATION PROPOSES DETAILED PROCEDURES FOR ASSOCIATION MERGER AND CONSOLIDATIONS
• SOUTH DAKOTA LEGISLATURE RECOGNIZES CONSERVATION EASEMENTS
• TEXAS ENACTS WORKERS’ COMPENSATION COVERAGE FOR FARMWORKERS
• STATE COOPERATIVE BARGAINING ACT PREEMPTED BY FEDERAL LAW
• IN DEPTH: “INSURING THAT THE LAND LORD RECEIVES THE RENT”
• TRENDS: A HISTORIC LOOK AT AG COMMODITY PRICES AND ECONOMIC INDICATORS

SEPTEMBER

• RESULTS OF TEXAS COUNTY-AGENTS SURVEY SHOWS HIGH INTEREST IN ESTATE PLANNING AND INCOME TAX TOPICS
• CAN FARMERS DEDUCT THE STATE’S SHARE OF INTEREST PAYMENTS IN FARM SECURITY PROGRAM?
• FMHA FORECLOSURES: PROCEDURAL & SUBSTANTIVE DUE PROCESS REQUIREMENTS
• IN DEPTH: TAX REFORM ACT OF 1984
• ANOTHER FMHA MORATORIUM

OCTOBER

• STATE LEGISLATURE AG LAW ROUNDUP
• CALIFORNIA COUNTY ORDINANCE PROHIBITING AERIAL SPRAYING OF HERBICIDES UP-HELD
• IN DEPTH: NEW GRAIN STORAGE AMENDMENTS

NOVEMBER

• 1984 TAX REFORM ACT IMPUTED INTEREST RULES DELAYED
• CREDITORS’ LIQUIDATING PLANS IN FARM BANKRUPTCIES
• FAIR LABOR STANDARDS ACT: RECENT AGRICULTURAL CASES
• GOVERNMENT REGULATION: 1985 FEED GRAINS PROGRAM
• REVIEW OF RECENT LAW LITERATURE
• IN DEPTH: AGRICULTURAL LANDS AND SECTION 404 WETLANDS PROTECTION

DECEMBER

• COOPERATIVE PATRONAGE DIVIDENDS
• REAGAN VETOES EXTENSION OF EQUAL ACCESS TO JUSTICE ACT
• IOWA:
  • BREACH OF IMPLIED WARRANTIES
  • LIABILITY AND DEFECTS IN LEASED AGRICULTURAL PROPERTY
  • ENACTS SUPPLIER’S LIEN LAW
• ALABAMA: FMHA LOANS PROTECTED UNDER 5TH AMENDMENT
• NORTH DAKOTA “CONFISCATORY FARM PRICE” STATUTE
• SUPREME COURT UPHOLDS FIFRA REGISTRATION LAWS
• SALES OF SECURED PROPERTY AND DISCHARGEABILITY UNDER THE BANKRUPTCY CODE