In the May 27, 1994, issue of Agricultural Law Digest, we reported that guidelines were expected from the Internal Revenue Service on paying wages in commodities or in kind rather than in cash. The guidelines were the result of a project involving a task force of IRS personnel and three representatives of farm and ranch taxpayers and tax practitioners. I was one of the three non-IRS members of the task force.

The guidelines were circulated in proposed form with changes incorporated into the final version dated October 27, 1994. The guidelines were formally issued on December 20, 1994.



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