Tag "Steven Crisman"

Back to homepage
Column

Repair regulations: Available elections (Part 4)

TAXPAYERS MAY CHOOSE to take advantage of the de minis safe harbor election under the new tangible repair regulations, as we discussed last month. However, there are other available elections

Column

Repair regulations: Changing your method of accounting (Part 2)

MANY OF YOU reading this article may have already noticed that your tax preparer gave you an additional form to sign this year, Form 3115, Application for Change in Accounting

Column

Introduction to the new repair regulations

ONE OF THE most talked about topics this tax season is the new tangible repair regulations. With the final regulations applying to taxable years beginning on or after January 1,

Column

Cost Share Programs for Best Management Practices (BMPs)

IF YOU RUN an agriculture operation, you may already be implementing Best Management Practices (BMPs). If you are unfamiliar with BMPs, they are measures intended to improve water quality while

Column

Tree Assistance Program (TAP) qualifications

FOR SEVERAL YEARS, the Tree Assistance Program (TAP) has provided financial assistance to qualifying orchardists and nursery tree growers to replant or rehabilitate eligible trees, bushes, and vines that have

Column

A little relief through tax-deferred exchanges of real estate

If you are in the agriculture business, chances are you have invested in real estate. Whether your business is looking to diversify some agricultural land holdings, or you are selling

Column

Keeping it in the family: Succession planning for farmers

In many cases, farmers are not only in the business of agriculture, they are in the business of family. Many farms are driven by a family effort, with children learning