Selected Tax Matters Involving Transactions of Farm Properties

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Real estate transactions involving farm land can give rise to unique tax considerations and planning opportunities. In this paper, the author provides an in-depth discussion of some of these considerations and opportunities within the context of: (a) using the capital gains exemption in farm land transactions; (b) using intergenerational rollover provisions in farm land transactions (c) issues and opportunities relating to principal residencies on the home quarter; and (d) change in use from farm land to development land inventory.

This paper is part of a collection presented at LESA’s 49th Annual Refresher: Real Estate from April 24 – 26, 2016.

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