Disposition of property by sale is commonplace in farm and ranch operations with a substantial part of those sales involving closely related parties. Care is needed in setting up related-party transactions to avoid unintended tax consequences.
Harl, Neil E.
"Related Party Sales,"
Agricultural Law Digest: Vol. 5
, Article 1.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol5/iss9/1