Buyout Taxation

TITLE	Published Date	Author	File Format
Estimating the Value of Burley Tobacco Quota	February 2006	Will Snell	Adobe Acrobat (PDF)
Notice FI-2737: National Tobacco Processing Center (NTPC) Contact Number for 1099's	January 2006	USDA	Adobe Acrobat (PDF)
Executive Summary: Tobaco Transition Payment Program Reporting on Form 1099's	January 2006		Adobe Acrobat (PDF)
Kentucky Burley Quota Sale and Quota Lease Prices	January 2006	Will Snell	Adobe Acrobat (PDF)
Tax Reporting of Income Received from the Tobacco Quota Buyout Listed on Form 1099-S and Form 1099-G issued by USDA-FSA and Form 1099-B and Form 1099-Misc (Lump sum) information Returns Issued by Financial Institutions	January 2006	David Heisterberg	Adobe Acrobat (PDF)
Tax Reporting of Buyout Payments for Amortized Tobacco Quota	January 2006	Guido van der Hoeven	Adobe Acrobat (PDF)
Tax Planning for the Tobacco Buyout	unknown	Danny McKinney and Jamie Hargrove, Atty., CPA	Adobe Acrobat (PDF)
Tobacco Quota Conversion Calculator	September 2005	Jennifer Rogers	Microsoft Excel
Tobacco Quota Buyout Tax Considerations	September 2005	Guido van der Hoeven	Adobe Acrobat (PDF)
Tax Implications of Tobacco Quota Buyout	August 2005 (rev.)	Arnold W. Oltmans and David L. Heisterberg	HTML
Treasury and IRS Clarify Tax Treatment of USDA Tobacco Payments to Quota Holders	July 2005	Marnette M. Myers of the Office of Associate Chief Counsel (Income Tax & Accounting)	Adobe Acrobat (PDF)

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Last Update: June 25, 2008.