"Deemed Sales" of Capital and Section 1231(b) Assets
| dc.contributor.author | Harl, Neil | |
| dc.contributor.department | Iowa State University Digital Repository | |
| dc.date | 2018-02-19T00:38:15.000 | |
| dc.date.accessioned | 2020-06-29T22:53:13Z | |
| dc.date.available | 2020-06-29T22:53:13Z | |
| dc.date.embargo | 2017-10-30 | |
| dc.date.issued | 2002-07-12 | |
| dc.description.abstract | <p>The Taxpayer Relief Act of 1997, in reducing the rates on long-term capital gains, reduced the rates further from 10 percent to 8 percent and from 20 percent to 18 percent for assets held for more than five years.</p> | |
| dc.identifier | archive/lib.dr.iastate.edu/aglawdigest/vol13/iss14/1/ | |
| dc.identifier.articleid | 1640 | |
| dc.identifier.contextkey | 10970948 | |
| dc.identifier.s3bucket | isulib-bepress-aws-west | |
| dc.identifier.submissionpath | aglawdigest/vol13/iss14/1 | |
| dc.identifier.uri | https://dr.lib.iastate.edu/handle/20.500.12876/3070 | |
| dc.source.bitstream | archive/lib.dr.iastate.edu/aglawdigest/vol13/iss14/1/AgLawDigest_v13n14_01.pdf|||Fri Jan 14 17:49:29 UTC 2022 | |
| dc.subject.disciplines | Agricultural and Resource Economics | |
| dc.subject.disciplines | Agricultural Economics | |
| dc.subject.disciplines | Agriculture Law | |
| dc.subject.disciplines | Public Economics | |
| dc.title | "Deemed Sales" of Capital and Section 1231(b) Assets | |
| dc.type | article | |
| dc.type.genre | article | |
| dspace.entity.type | Publication | |
| relation.isJournalIssueOfPublication | 174b2f0e-4e3b-463c-b135-5bff173d15c4 | |
| relation.isOrgUnitOfPublication | d2bcee6c-7cba-4fa7-bd11-543354ce7b1b |
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