For farmers who have had a good income year, autumn brings more than harvest; it is often accompanied by efforts to defer income from crops and livestock until the next taxable year. In the face of the constructive receipt doctrine, the question is whether agreements to defer income will be successful.
Harl, Neil E.
"Deferred Payment Contracts,"
Agricultural Law Digest: Vol. 1
, Article 1.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol1/iss1/1