In the April 29, 1994, Agricultural Law Digest, we examined the subject of related party sales with emphasis on the rules governing sales of depreciable property between related persons and related party sales where the buyer resells the property within two years. Because of the interest in the topic, particularly involving the sale of livestock held for breeding and dairy purposes, this article explores additional features of the general problem of related party sales.
"More on Related Party Sales,"
Agricultural Law Digest: Vol. 5
, Article 1.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol5/iss24/1