Difficult times in the agricultural sector inevitably lead to unpaid lines of credit at year-end with credit line balances often rolled over into the following year's line of credit. One important question is how the rollover is treated for income tax purposes.
"Rolling Over Lines Of Credit,"
Agricultural Law Digest: Vol. 11
, Article 1.
Available at: https://lib.dr.iastate.edu/aglawdigest/vol11/iss8/1