Heavy rains and widespread flooding in the Upper Midwest have focused attention on financial and tax relief provisions available to farmers and those involved in agribusiness in the region. While some tax enactments are limited to drought, others are applicable to flooding and excessive rainfall.
Harl, Neil E.
"Handling Rain and Flood Damage,"
Agricultural Law Digest: Vol. 4
, Article 1.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol4/iss17/1