In legislation signed on October 22, 1999, funds were appropriated for an array of assistance programs for agricultural producers and landowners. A major concern for some producers and landowners is whether any of the payments are deferrable for federal income tax purposes into 2000.
"Are 1999 Farm Bill Payments Deferrable?,"
Agricultural Law Digest: Vol. 10
, Article 1.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol10/iss22/1