Neil E. Harl

Papers of Interest

  1. Harl, Neil E., “Testimony Before Subcommittee on General Farm Commodities and Risk Management United States House of Representatives Committee on Agriculture"”, April 1, 2009
  2. Harl, Neil E., "Food, Conservation, and Energy Act of 2008, Pub. L. No. 110-234 (the 2008 Farm Bill)", Vol 19, No. 12 of Agricultural Law Digest, June 13, 2008.
  3. Harl, Neil E., "IRS Proposes Change to Combat Post- Death Maneuvering of Value", Vol 19, No. 9 of Agricultural Law Digest, May 2, 2008.
  4. Harl, Neil E., Letter of Support for the Foreclosure Prevention Act of 2008, S. 2636, February 2008.
  5. Harl, Neil E., "Ethanol -- Where Is It Headed?", Ag Lender, November 2007.
  6. Harl, Neil E., Comments On Notice 2006-108, I.R.B. 2006-51, "Application of the Self-Employment Contributions Act (SECA) Tax to Payments Made by the U.S. Department of Agriculture (USDA) Under the Conservation Reserve Program (CRP)"
  7. Harl, Neil E. and Roger A. McEowen, "Commentary: Conflict in Authority on Conservation Reserve Program Payment Reporting"
  8. Harl, Neil E. and Roger A. McEowen, "Commentary: Dispute on Reporting Government Farm Program Payments"
  9. "Tax Update – Part I",  Presented at 67th Annual Bloethe Tax School, Des Moines, Iowa, December 6, 2006.
  10. "Section 1031 Exchanges: Pitfalls and Policy Implications", Presented at 2006 ABA National Agricultural Bankers Conference, “Energy in Agricultural Banking,” Las Vegas, Nevada, November 14, 2006.
  11. "Planning for the Next Generation", Presented at ABA National Agricultural Bankers’ Conference, “Energy in Agricultural Banking,” Las Vegas, Nevada, November 14, 2006.
  12. "Tax Implications of Soil and Water Conservation Programs", Presented to Watershed Quality Planning Task Force, Des Moines, Iowa, December 6, 2006.
  13. Harl, Neil E. and Joseph A. Peiffer, "Bankruptcy Court Interpretation of Chapter 12 Tax Rules", Agricultural Law Digest.
  14. "IRS Notice on SE Tax for CRP Payments", Vol 18, No. 1 of Agricultural Law Digest, January 5, 2007.
  15. "The Latest on Reporting CSP Payments", Agricultural Law Digest.
  16. July 30, 1998, Testimony before U.S. House of Representatives
  17. September 15, 1998, Testimony before U.S. Senate
  18. Proposed Legislative Ban on Packer Ownership of Livestock Mischaracterized by Economists by Roger A. McEowen, Peter C. Carstensen and Neil E. Harl
  19. Agriculture in the 21st Century (updated 8/2003)
  20. Acceptability in Commercial Channels of GMO Hybrids
  21. The Era of Contract Agriculture
  22. Are New Contractual Strategies Coming?
  23. Book Review (The End of Agriculture in the American Portfolio)
  24. Obtaining Approval to Market GMOs in the European Union by Michael Maurer and Neil E. Harl
  25. Report of Governor's Task Force on the Agricultural Situation - March 6, 2000
  26. Organization for Competitive Markets report, "A Food and Agriculture Policy for the 21st Century"
  27. StarLink Situation by Neil E. Harl, Roger G. Ginder, Charles R. Hurburgh and Steve Moline (cross listed with the Iowa Grain Quality Initiative website)
  28. A Framework for Short-term and Long-term Improvements in U.S. Agricultural Policies
  29. Opportunities and Problems in Agricultural Biotechnology
  30. Moving Toward A Food Systems-Based Agricultural Policy
  31. Stabilizing the U.S. Agricultural Sector With Diminished Resources
  32. Elevator Failure and Provisions for Recoveries Under the Iowa Indemnity Fund by Roger G. Ginder and Neil E. Harl
  33. Rights of Farmers in Failed Grain Elevators by Roger McEowen and Neil E. Harl
  34. Agriculture in the 21st Century (Structure) by Neil E. Harl
  35. Selected Topics in Agricultural Law by Neil E. Harl
  36. The Ban on Packer Ownership and Feeding of Livestock: Legal and Economic Implications by John Connor, Peter C. Carstensen, Roger A. McEowen and Neil E. Harl
  37. TheMaterialParticipationTest.pdf by Neil E. Harl and Roger A. McEowen
  38. Farm Security and Rural Investment Act of 2002 (Summary of Selected Provisions) by Neil E. Harl (updated 5/23/02)
  39. U.S. Agriculture, Food Production Is Threatened by Bioterrorism Attacks by Neil E. Harl (appeared in April 2002 issue of Ag Lender magazine.
  40. Using Escrow Accounts and Letters of Credit to Assure Payment Under Credit Sales Agreements by Michael T. Mauer and Neil E. Harl (appeared in Spring 1992 issue of Journal of Agricultural Taxation and Law)
  41. Biotechnology:  Global Economic Issues, presented at Symposium on Biotechnology Commercialization and Acceptance:  Social, Economic and Legal Issues, 2002 Annual Meeting of American Association of Cereal Chemists, October 15, 2002, Montreal, Quebec, Canada.
  42. Economic Impact and Impacts of Continuing to Proceed as We Are Now, presented at Concentration in Agriculture conference, Iowa State University, February 4, 2003.
  43. Biotechnology Policy: Global Economic and Legal Issues, prepared for Oregon State Bar presentation, Salem, OR, April 14, 2003.
  44. Selected Agricultural Law Digest articles:  “Inconsistency in Handling Farm Income,” Vol. 14, No. 10 (May 16, 2003); “Developments in CRP Payment Reporting,” Vol. 14, No. 13 (July 11, 2003); “Repeal or Not Repeal the Rule Against Perpetuities,” Vol. 14, No. 16 (August 22, 2003); “South Dakota Amendment E Ruled Unconstitutional—Is There a Future for Legislative Involvement in Shaping the Structure of Agriculture?” Vol. 14, No. 17 (Sept. 5, 2003).
  45. Relevance of the Land Grant Mission in the Twenty-first Century, presented at Kansas State University, November 21, 2003.
  46. Presence of “Mad Cow” Disease in United States Raises Significant Questions Concerning U.S. Food Safety Policies.  Vol15No1.pdf of Agricultural Law Digest, January 2, 2004.
  47. Biotechnology Policy: Global Economic & Legal Issues, presented in Woodland, California on January 28, 2004.
  48. The Structural Transformation of Agriculture, presented at conference on Opportunities and Future Scan of the Livestock Industry, Lethbridge, Canada, January 15, 2004.
  49. Harl, Neil E., “Distortion and Complexity in the Tax System from Capital Gains Taxation, the Policy Benefits of New Basis at Death and Policy Considerations for Taxation of Estates”, presented at Agricultural Policy Summit, Iowa State University, Ames, Iowa, July 7, 2005
  50. Harl, Neil E., “Echoes of the Past: Lessons We Soon Forgot”, presented at noon luncheon address at the Agricultural Policy Summit, Iowa State University, Ames, Iowa, July 7, 2005
  51. Harl, Neil E., “Competitiveness in Production of Agricultural Commodities: What Not to Consider”, presented at 21st Century Farm Policy Conference, Fargo, North Dakota, October 30, 2005
  52. Harl, Neil E., “Policy Issues Meriting Discussion in Connection with the 2007 Farm Bill”, presented as the evening banquet address, 21st Century Farm Policy Conference, Fargo, North Dakota, October 30, 2005