Neil E Harl
Abstract
Open-access reader
For farmers who have had a good income year, autumn brings more than harvest; it is often accompanied by efforts to defer income from crops and livestock until the next taxable year. In the face of the constructive receipt doctrine, the question is whether agreements to defer income will be successful.
A significance statement is not available in the OpenAlex record.
A contribution statement is not available in the OpenAlex record.
Method details are not available in the OpenAlex metadata.
Findings are not separately available in the OpenAlex metadata.
Limitations are not available in the OpenAlex metadata.
Application details are not available in the OpenAlex metadata.
For farmers who have had a good income year, autumn brings more than harvest; it is often accompanied by efforts to defer income from crops and livestock until the next taxable year. In the face of the constructive receipt doctrine, the question is whether agreements to defer income will be successful.
Key concepts: Payment, Business, Actuarial science, Finance