Neil E. Harl

Papers of Interest

  1. Harl, Neil E., "Consequences of Divisive, Type D, Reorganizations for S Corporations", Vol 22, No. 4 of Agricultural Law Digest, March 4, 2011.
  2. Harl, Neil E., "Will Escrow Accounts Defer Income?", Vol 22, No. 3 of Agricultural Law Digest, February 18, 2011.
  3. Harl, Neil E., "Valuing and Reporting Unharvested Crops At Death", Vol 22, No. 2 of Agricultural Law Digest, January 28, 2011.
  4. Harl, Neil E., "The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (Pub. L. No. 111-312)", Vol 22, No. 1 of Agricultural Law Digest, January 14, 2011.
  5. Harl, Neil E., "Confusion Over Income Tax Basis for Deaths in 2010", Vol 21, No. 8 of Agricultural Law Digest, December 3, 2010.
  6. Harl, Neil E., "Neil Harl's Gift Remarks", STORIES in Agricultural and Life Sciences, Iowa State University, Fall 2009.
  7. Harl, Neil E., "Implications of Death of a Farmer for CCC Loan Purposes", Vol 21, No. 9 of Agricultural Law Digest, April 30, 2010.
  8. Harl, Neil E., "Health Insurance Bills Are Now Law", Vol 21, No. 8 of Agricultural Law Digest, April 16, 2010.
  9. Harl, Neil E., "Hiring Incentives to Restore Employment Act (HIRE), Pub. L. No. 111-147, Signed Into Law", Vol 21, No. 7 of Agricultural Law Digest, April 2, 2010.
  10. Harl, Neil E., "In A Like-Kind Exchange, What If a Qualified Intermediary fails?", Vol 21, No. 6 of Agricultural Law Digest, March 19, 2010.
  11. Harl, Neil E., "The Meaning of "Excess Farm Losses"", Vol 21, No. 5 of Agricultural Law Digest, March 5, 2010.
  12. Harl, Neil E., "Traps in Abandonment of Property in Bankruptcy", Vol 21, No. 2 of Agricultural Law Digest, January 22, 2010
  13. Harl, Neil E., "Warning to Grandparents and Others: Bankruptcy Filing by A Section 529 Account Owner Can Result in Loss of a Contribution Within Last 720 Days", Vol 20, No. 23 of Agricultural Law Digest, December 4, 2009
  14. Harl, Neil E., "Worker, Homeownership, and Business Assistance Act of 2009", Vol 20, No. 22 of Agricultural Law Digest, November 20, 2009.
  15. Harl, Neil E. and Joseph A. Peiffer, "Major Development in Income Taxation of
    Chapter 12 Bankruptcy Debtors", Vol 20, No. 19 of Agricultural Law Digest, October 9, 2009.
  16. Harl, Neil E., "The Tax Court and the U.S. Court of Federal Claims Agree: Members of LLCs and LLPs Are Not to be Treated as Limited Partners", Vol 20, No. 15 of Agricultural Law Digest, July 31, 2009.
  17. Harl, Neil E., “Testimony Before Subcommittee on General Farm Commodities and Risk Management United States House of Representatives Committee on Agriculture”, April 1, 2009.
  18. 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.
  19. Harl, Neil E., "IRS Proposes Change to Combat Post- Death Maneuvering of Value", Vol 19, No. 9 of Agricultural Law Digest, May 2, 2008.
  20. Harl, Neil E., Letter of Support for the Foreclosure Prevention Act of 2008, S. 2636, February 2008.
  21. Harl, Neil E., "Ethanol -- Where Is It Headed?", Ag Lender, November 2007.
  22. 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)"
  23. Harl, Neil E. and Roger A. McEowen, "Commentary: Conflict in Authority on Conservation Reserve Program Payment Reporting"
  24. Harl, Neil E. and Roger A. McEowen, "Commentary: Dispute on Reporting Government Farm Program Payments"
  25. "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.
  26. "Planning for the Next Generation", Presented at ABA National Agricultural Bankers’ Conference, “Energy in Agricultural Banking,” Las Vegas, Nevada, November 14, 2006.
  27. "Tax Implications of Soil and Water Conservation Programs", Presented to Watershed Quality Planning Task Force, Des Moines, Iowa, December 6, 2006.
  28. Harl, Neil E. and Joseph A. Peiffer, "Bankruptcy Court Interpretation of Chapter 12 Tax Rules", Agricultural Law Digest.
  29. "IRS Notice on SE Tax for CRP Payments", Vol 18, No. 1 of Agricultural Law Digest, January 5, 2007.
  30. "The Latest on Reporting CSP Payments", Agricultural Law Digest.
  31. July 30, 1998, Testimony before U.S. House of Representatives
  32. September 15, 1998, Testimony before U.S. Senate
  33. Proposed Legislative Ban on Packer Ownership of Livestock Mischaracterized by Economists by Roger A. McEowen, Peter C. Carstensen and Neil E. Harl
  34. Agriculture in the 21st Century (updated 8/2003)
  35. The Era of Contract Agriculture
  36. Book Review (The End of Agriculture in the American Portfolio)
  37. Report of Governor's Task Force on the Agricultural Situation - March 6, 2000
  38. Organization for Competitive Markets report, "A Food and Agriculture Policy for the 21st Century"
  39. A Framework for Short-term and Long-term Improvements in U.S. Agricultural Policies
  40. Stabilizing the U.S. Agricultural Sector With Diminished Resources
  41. Elevator Failure and Provisions for Recoveries Under the Iowa Indemnity Fund by Roger G. Ginder and Neil E. Harl
  42. Rights of Farmers in Failed Grain Elevators by Roger McEowen and Neil E. Harl
  43. Agriculture in the 21st Century (Structure) by Neil E. Harl
  44. 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
  45. TheMaterialParticipationTest.pdf by Neil E. Harl and Roger A. McEowen
  46. U.S. Agriculture, Food Production Is Threatened by Bioterrorism Attacks by Neil E. Harl (appeared in April 2002 issue of Ag Lender magazine.
  47. 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)
  48. 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.
  49. Economic Impact and Impacts of Continuing to Proceed as We Are Now, presented at Concentration in Agriculture conference, Iowa State University, February 4, 2003.
  50. Biotechnology Policy: Global Economic and Legal Issues, prepared for Oregon State Bar presentation, Salem, OR, April 14, 2003.
  51. 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).
  52. Relevance of the Land Grant Mission in the Twenty-first Century, presented at Kansas State University, November 21, 2003.
  53. 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.
  54. Biotechnology Policy: Global Economic & Legal Issues, presented in Woodland, California on January 28, 2004.
  55. The Structural Transformation of Agriculture, presented at conference on Opportunities and Future Scan of the Livestock Industry, Lethbridge, Canada, January 15, 2004.
  56. 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
  57. 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
  58. 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
  59. 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
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