Examlex
The transfer of the assets of a U.S. corporation's foreign branch to a newly formed foreign corporation is always tax deferred under § 351.
Crop-Lien System
A credit system widely used in the Southern United States after the Civil War, where farmers used their crops as collateral for loans, leading to cycles of debt and poverty.
Southern Farmers
Generally refers to agricultural workers and landowners in the Southern United States, historically dependent on crops like cotton and tobacco, and deeply affected by the Civil War and subsequent economic changes.
Hatch Act
A U.S. federal law enacted in 1939 that restricts the political activities of government employees in order to ensure the neutrality of the public service.
Agricultural Science
The study of the sciences related to the production of crops and livestock, and management of soil and water resources.
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