Скачать или смотреть Tariffs and Agriculture; Deferred Payment Contracts; Easement Tax; Warrantless Searches Doctrine

Roger McEowen interviewed by Shelby Varner, Agriculture Today Program, April 9, 2025

00:00 - Tariffs and Agriculture - Tariffs have been in the news lately and many questions are being raised about their potential impact on agriculture. Will tariffs be good or bad for agriculture?

04:12 - Deferred Payment Contracts - Many farmers sell grain and livestock and defer payment until the next tax year. Spring is the time many deferred payment contracts are entered into. But, to properly defer the income for tax purposes, certain rules must be followed.

06:57 - Easement Tax Issues - Rural landowners often receive payments from companies for rights-of-way or easements over their property. The rights acquired might include the right to construct a pipeline, construct aerogenerators and associated roads, electric lines and similar access rights. How are these payments to be reported for tax purposes?

07:45 - Warrantless Searches ("Open Fields") Doctrine - An issue that keeps coming up in different parts of the country involves warrantless searches on farms and ranches. It’s a big concern to rural landowners with significant Constitutional implications.

More information: https://lawprofessors.typepad.com/agr...

Roger McEowen is the Professor of Agricultural Law and Taxation at Washburn University School of Law in Topeka, Kansas. From K-State Radio Network, Agriculture Today Program, April 9, 2025; uploaded with permission.