With the chain of ownership of the farm, the sale agreement and closing statement, bank records showing receipt of proceeds, the tax return reporting the gain, and every transfer through to the enterprise account. Each link needs its own document; a lawyer's letter summarizing the chain is not a substitute.
Every hop from the deed to the enterprise
Begin with how the farm was acquired: the original purchase documents or the estate records if it was inherited, together with any mortgage history. Then the sale: the listing or private agreement, the accepted offer, the closing statement from the lawyer showing net proceeds after mortgage discharge and fees, and the deposit into the couple's account. Add the tax return for the year of sale showing the capital gain and the tax paid, since unexplained tax treatment prompts questions.
If proceeds were placed in a term deposit or investment account before being transferred, include those statements. Finally, show the transfers to the enterprise's US account and the enterprise's confirmation of receipt and the equity issued. If any part of the money came from a different source, such as an earlier sale of cattle or machinery, trace that separately.
The examiner is looking for a continuous, documented path with no unexplained gaps or third-party deposits.