The longstanding practice of Agricultural Law Digest, dating from commencement of publication, has been to discuss only issues based on law in effect at the time, not on proposals. However, in light of the enormous uncertainty currently (with key provisions expiring or “sunsetting” after December 31, 2012), it seemed appropriate to depart for one lead article from that rather strict guideline. The following is based on FY 2013 Federal Budget Proposals.1 Keep in mind that these are merely proposals and have no assurance of becoming law.
Harl, Neil E.
"The Administration's Tax Proposals,"
Agricultural Law Digest: Vol. 23
, Article 1.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol23/iss5/1