California Farm & Ranch Law

23 Cal Adm 9th Cir accounting adjusted basis agricultural amount application appropriate assets association attorney basis bylaws CA2d Cal CEB capital gain cash certificates claim Code Commissioner commodity community property complaint contract Contractor copy corporation cost court crop-share damages deduction defendants depreciation determine directors distribution district election employees estate tax exempt expenses fair market value farm farmer federal filed grower Grower-Shipper growing crops handlers harvested income tax interest Internal Revenue Service irrigation labor land Lessee Lessor liability license livestock loans loss ment method milk notices of allocation operation ordinary income owner paid parties partnership patron patronage dividends payment percent period permit person plaintiff purchase quiet title real property received regulations rental revolving fund riparian right Service share statute supply taxable taxpayer tenant term tion Water Rights Board