Neil E. Harl

Papers of Interest

  1. Harl, Neil E., "Surprising Move by the Tax Court on Self-Employment Tax Liability," 140 Tax Notes, No. 9, pp. 931-933, August 26, 2013
  2. Harl, Neil E., "Discounting Farmland and Ranchland Values During Life and at Death," 24 Agric. L. Dig. 137 (2013)
  3. Harl, Neil E., "Exchanging Leaseholds Involving Real Property in a Like-Kind Exchange," 24 Agric. L. Dig. 129 (2013)
  4. Harl, Neil E., "Respecting 'Allocation Agreements;' or Bear the Consequences," 24 Agric. L. Dig. 121 (2013)
  5. Harl, Neil E., "Ignoring Reality: Iowa Supreme Court Decides Case Involving 'Oppression' by Majority Shareholder in Farm Corporation," 24 Agric. L. Dig. 113 (2013)
  6. Harl, Neil E., "Managing Life Insurance Policies," 24 Agric. L. Dig. 105 (2013)
  7. Harl, Neil E., "The Latest Chapter in the CRP Saga," 24 Agric. L. Dig. 97 (2013)
  8. Harl, Neil E., "Indebtedness in Excess of Basis: A Problem Even for Gifts," 24 Agric. L. Dig. 89 (2013)
  9. Harl, Neil E., "Importance of Qualified Appraisals by Qualified Appraisers," 24 Agric. L. Dig. 81 (2013)
  10. Harl, Neil E., "Dealing With Entity Classification Issues," 24 Agric. L. Dig. 73 (2013)
  11. Harl, Neil E., "Estates and Trusts: A Major Disagreement on Tax Brackets, Cut-Off Points and Rates," 24 Agric. L. Dig. 65 (2013)
  12. Harl, Neil E., "The Scope of Recreational Use Statutes: The Iowa View," 24 Agric. L. Dig. 57 (2013)
  13. Harl, Neil E., "Cooperatives and the Domestic Production Deduction," 24 Agric. L. Dig. 49 (2013)
  14. Harl, Neil E., "Hedging Versus Speculation: The Key Points to Watch," 24 Agric. L. Dig. 41 (2013)
  15. Harl, Neil E., Section 754 Elections: How and When to Make Them," 24 Agric. L. Dig. 25 (2013)
  16. Harl, Neil E., "Conflicts Between Landlord and Tenant," 24 Agric. L. Dig. 25 (2013)
  17. Harl, Neil E., "Late Elections and Revocations Under Section 179: One More Time," 24 Agric. L. Dig. 17 (2013)
  18. Harl, Neil E., "American Taxpayer Relief Act of 2012, Pub. L. No. 112-240," 24 Agric. L. Dig. 9 (2013)
  19. Harl, Neil E., "Proposed Regulations for the Unearned Medicare Tax," 24 Agric. L. Dig. 1 (2013)
  20. Harl, Neil E., "Where Would the 'Small Partnership' Exception Be Advantageous?" 23 Agric. L. Dig. 185 (2012)
  21. Harl, Neil E., "More Guidance for Gifts Under the Federal Gift Tax Annual Exclusion," 23 Agric. L. Dig. 177 (2012)
  22. Harl, Neil E., "Planning Options for C Corporations," 23 Agric. L. Dig. 169 (2012)
  23. Harl, Neil E., "Is It Wise to Make Big Gifts Before 2013?" 23 Agric. L. Dig. 161 (2012)
  24. Harl, Neil E., "More Guidance for Gifts Under the Federal Gift Tax Annual Exclusion," 23 Agric. L. Dig. 153 (2012)
  25. Harl, Neil E., "Consequences of Divisive, Type D, Reorganizations for S Corporations", Vol 22, No. 4 of Agricultural Law Digest, March 4, 2011.
  26. Harl, Neil E., "Will Escrow Accounts Defer Income?", Vol 22, No. 3 of Agricultural Law Digest, February 18, 2011.
  27. Harl, Neil E., "Valuing and Reporting Unharvested Crops At Death", Vol 22, No. 2 of Agricultural Law Digest, January 28, 2011.
  28. Harl, Neil E., "The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (Pub. L. No. 111-312)", Vol 22, No. 1 of Agricultural Law Digest, January 14, 2011.
  29. Harl, Neil E., "Neil Harl's Gift Remarks", STORIES in Agricultural and Life Sciences, Iowa State University, Fall 2009.
  30. Harl, Neil E., "Implications of Death of a Farmer for CCC Loan Purposes", Vol 21, No. 9 of Agricultural Law Digest, April 30, 2010.
  31. Harl, Neil E., "Health Insurance Bills Are Now Law", Vol 21, No. 8 of Agricultural Law Digest, April 16, 2010.
  32. Harl, Neil E., "Hiring Incentives to Restore Employment Act (HIRE), Pub. L. No. 111-147, Signed Into Law", Vol 21, No. 7 of Agricultural Law Digest, April 2, 2010.
  33. Harl, Neil E., "In A Like-Kind Exchange, What If a Qualified Intermediary fails?", Vol 21, No. 6 of Agricultural Law Digest, March 19, 2010.
  34. Harl, Neil E., "The Meaning of "Excess Farm Losses"", Vol 21, No. 5 of Agricultural Law Digest, March 5, 2010.
  35. Harl, Neil E., "Traps in Abandonment of Property in Bankruptcy", Vol 21, No. 2 of Agricultural Law Digest, January 22, 2010
  36. Harl, Neil E., "Warning to Grandparents and Others: Bankruptcy Filing by A Section 529 Account Owner Can Result in Loss of a Contribution Within Last 720 Days", Vol 20, No. 23 of Agricultural Law Digest, December 4, 2009
  37. Harl, Neil E., "Worker, Homeownership, and Business Assistance Act of 2009", Vol 20, No. 22 of Agricultural Law Digest, November 20, 2009.
  38. Harl, Neil E. and Joseph A. Peiffer, "Major Development in Income Taxation of
    Chapter 12 Bankruptcy Debtors", Vol 20, No. 19 of Agricultural Law Digest, October 9, 2009.
  39. Harl, Neil E., “Testimony Before Subcommittee on General Farm Commodities and Risk Management United States House of Representatives Committee on Agriculture”, April 1, 2009.
  40. Harl, Neil E., "Food, Conservation, and Energy Act of 2008, Pub. L. No. 110-234 (the 2008 Farm Bill)", Vol 19, No. 12 of Agricultural Law Digest, June 13, 2008.
  41. Harl, Neil E., Letter of Support for the Foreclosure Prevention Act of 2008, S. 2636, February 2008.
  42. "Tax Implications of Soil and Water Conservation Programs", Presented to Watershed Quality Planning Task Force, Des Moines, Iowa, December 6, 2006.
  43. July 30, 1998, Testimony before U.S. House of Representatives
  44. September 15, 1998, Testimony before U.S. Senate
  45. Book Review (The End of Agriculture in the American Portfolio)
  46. Elevator Failure and Provisions for Recoveries Under the Iowa Indemnity Fund by Roger G. Ginder and Neil E. Harl
  47. Rights of Farmers in Failed Grain Elevators by Roger McEowen and Neil E. Harl
  48. Agriculture in the 21st Century (Structure) by Neil E. Harl
  49. Using Escrow Accounts and Letters of Credit to Assure Payment Under Credit Sales Agreements by Michael T. Mauer and Neil E. Harl (appeared in Spring 1992 issue of Journal of Agricultural Taxation and Law)
  50. Relevance of the Land Grant Mission in the Twenty-first Century, presented at Kansas State University, November 21, 2003.
  51. Harl, Neil E., “Distortion and Complexity in the Tax System from Capital Gains Taxation, the Policy Benefits of New Basis at Death and Policy Considerations for Taxation of Estates”, presented at Agricultural Policy Summit, Iowa State University, Ames, Iowa, July 7, 2005
  52. Harl, Neil E., “Echoes of the Past: Lessons We Soon Forgot”, presented at noon luncheon address at the Agricultural Policy Summit, Iowa State University, Ames, Iowa, July 7, 2005