Farm Real Estate, Rights, Trends, Values, Methods of Sale, by Duane E. Erickson, John T. Scott, Jr. (Coordinators)

By Duane E. Erickson, John T. Scott, Jr. (Coordinators)

Show description

Read or Download Farm Real Estate, Rights, Trends, Values, Methods of Sale, Finances, Appraisal, Investments (1996) PDF

Similar economy books

World Trade: Cancun, Hong Kong and Beyond: A Review of Current Wto Regulations and Practice (Business & Investment Review)

At this serious level within the Doha around of the realm exchange association (WTO) negotiations, this authoritative file takes inventory of the restricted growth that has been made because the Ministerial convention in Cancun in September 2003. there's a distinct, severe evaluation of what has truly occurred and the place the WTO stands after the Ministerial convention of December 2005 in Hong Kong.

Killer Presentations: Power the Imagination to Visualise Your Point - With PowerPoint, Second Edition

During this ebook displays guru Nicholas Oulton units out a innovative procedure that would let you use strength element - TM - to exponentionally multiply the facility of your displays. you'll notably elevate the possibilities of impressing your viewers and reaching your targets. utilizing attempted and confirmed rules, Nicholas indicates how - via functional, systematic pondering and overhauling your perspective to the visible aids you employ - you could ditch undesirable previous behavior and convey your presenatations to vibrant lifestyles.

Extra resources for Farm Real Estate, Rights, Trends, Values, Methods of Sale, Finances, Appraisal, Investments (1996)

Example text

By 1980, the rate of return on farmland reached the lowest point in modern times, relative to opportunity returns in alternative investments. This is shown under “Opportunity Cost Ratio” in Table 1. Land prices began to fall for lack of investors interested in an asset producing such a low relative return. From 1980 through 1986, land prices and alternative rates of return declined until the relationship between the rate of return on land and the rate of return on bonds reversed on some selected properties.

The actual amount of potential tax savings is highly variable among sellers, depending on the initial marginal tax rate of the seller, the size of the capital gain, and the discount rate used to value the tax savings. Prior to January 1, 1987, another tax advantage existed. This resulted from the ability, via a land contract, to convert ordinary income into capital gains income, which was taxed at a much lower rate. The method was to trade a higher selling price (in effect higher capital gains) for a lower contractual interest payment (lower ordinary income) while keeping total payments the same.

The elasticity of food production is said to be determined by the elasticity of the stomach. Judging by the number of diet ads and exhortations about what and how much to eat, the stomach’s limits of elasticity have been reached in this country. Note 1. A new set of soil-productivity ratings was adopted in 1971. The classification of the farms was also changed to obtain approximately the same groupings as were included before 1971 in the soil-rating categories of 100-76, 75-56, 55-36, and 35-5.

Download PDF sample

Rated 4.01 of 5 – based on 42 votes

Related posts