Journal Issue:
Agricultural Law Digest: Volume 18, Issue 14

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Can Section 105 Plan Costs Be Deducted on Schedule F?
( 2007-07-20) Harl, Neil ; Iowa State University Digital Repository

In a decision handed down on June 7, 2007, the Tax Court held that a married couple operating a farming business was not entitled to a deduction for the costs of “employee benefit programs” on Schedule F.1 The plan in question, which was sold to the taxpayers by a commercial firm, involved a medical reimbursement plan authorized by I.R.C. § 105(b) of the Internal Revenue Code.

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Cases, Regulations, and Statutes
( 2007-07-20) Achenbach, Robert ; Iowa State University Digital Repository
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