The Farm Corporation

Editor's note
The following abstract describes a publication that is only available for purchase. A link to ordering information is on this page.

CoverNorth Central Regional Publication

Types of farm corporations — sole proprietorship, C corporation, general/limited liability partnership, limited partnership, limited liability company, and S corporation — plus the advantages and disadvantages of each are explained here.

Also considered are

  • Deciding to incorporate
  • Taxes
  • Restrictions for Kansas, Minnesota, Missouri, Wisconsin, Iowa, Nebraska, North Dakota and South Dakota
  • The process of incorporation
  • Operation, dissolution and liquidation of a farm corporation.


  • Death taxes
  • Employee benefits for owners
  • Federal income tax
  • Gift taxes
  • Sharing corporate income
  • Simplifying estate settlement
  • Stock transfer


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