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Accounting and Taxation

Research by Topic: Estate Planning & Taxation
National Agricultural Law Center
This website provides an overview of estate planning, and covers topics including key planning considerations, planning succession, federal estate taxation, federal gift tax, generation skipping transfer tax, and state death tax.  The site also contains links to the major statutes and regulations relevant to estate planning and taxation, among other resources.  

Publication 225, Farmer’s Tax Guide
Internal Revenue Service (IRS)
This IRS publication “explains how the federal tax laws apply to farming.”  The IRS suggests that farmers use this publication as a guide for completing their taxes and farm tax returns.

Tax Guide: For Owners and Operators of Small and Medium Sized Farms
Rural Tax Education
This resource serves as a tax guide for small and medium sized farms.  It provides a range of essential information for completing your taxes as an owner or operator of a small or medium sized farm. 

Managing Debt to Prepare for Farm Transfer
Farmers’ Legal Action Group
This resource provides “an introduction to key estate planning concepts for the family farmer, with an emphasis on planning for how a farm debt is handled after the farmer’s death.”  Furthermore, the publication provides “specific information for farmers who have direct loans from the United States Department of Agriculture’s Farm Service Agency (USDA-FSA).”