The valuation of unharvested crops and their reporting for federal income tax reporting purposes is an important issue for estates of decedents dying during the growing season.1 The treatment of unharvested crops at death depends upon whether the decedent was a farm operator, a materially participating landlord or a non-materially participating landlord.2
Harl, Neil E.
"Valuing and Reporting Unharvested Crops at Death,"
Agricultural Law Digest: Vol. 22
, Article 1.
Available at: https://lib.dr.iastate.edu/aglawdigest/vol22/iss2/1