Journal Issue:
Agricultural Law Digest: Volume 23, Issue 13

No Thumbnail Available
Volume
Number
Issue Date
Journal Title
Journal ISSN
Journal Volume
Articles
Publication
Cases, Regulations and Statutes
( 2012-07-13) Achenbach, Robert ; Iowa State University Digital Repository
Publication
Regulations Issued for "Portability"
( 2012-06-29) Harl, Neil ; Iowa State University Digital Repository

The concept of “portability,”1 enacted as part of the Tax Relief Act of 2010,2 as expected has become popular and, even though the statutory authority for portability is set to expire on December 31, 2012, it is believed that, unless federal estate tax is repealed, portability will be available after 2012.

Description
Keywords