Journal Issue:
Agricultural Law Digest: Volume 8, Issue 24
Agricultural Law Digest: Volume 8, Issue 24
No Thumbnail Available
Volume
Number
Issue Date
Journal Title
Journal ISSN
Journal Volume
Journal Volume
Articles
Publication
More on FOBE
(
1997-12-19)
The family-owned business exclusion, enacted as part of the Taxpayer Relief Act of 1997 contained numerous omissions and ambiguities as enacted. A letter from the Joint Committee on Taxation to Sen. Charles E. Grassley of Iowa has provided additional insights into JCT’s view of how the statute should be interpreted.
Publication
Cases, Regulations and Statutes
(
1997-12-19)
Publication
Index to Volume 8, Nos. 1-24
(
1997-12-19)