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Durst, Ron L.; Reeder, Richard J. – Rural Development Perspectives, 1987
Discusses indirect and long-term rural implications of tax reform: elimination of local sales tax deduction, limits on local bond issues. Summarizes major tax changes affecting agriculture: individual income taxes, corporate tax rates, tax treatment of capital, capital gains, land deductions, cash accounting, development costs, passive losses and…
Descriptors: Change, Change Strategies, Community Benefits, Farmers