Journal Issue:
Agricultural Law Digest: Volume 13, Issue 3

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IRS Thinking on FOBD Liens
( 2002-02-01) Harl, Neil ; Iowa State University Digital Repository

The inadequacies of the lien provision in the family-owned business deduction statute are prompting a series of IRS pronouncements on how to perfect a lien under the statute. A major issue is how to perfect the IRS lien if real estate values are not sufficient to secure the government’s claim in the event of recapture of tax benefits.

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Cases, Regulations, and Statutes
( 2002-02-01) Achenbach, Robert ; Iowa State University Digital Repository
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