More on FOBE

Date
1997-12-19
Authors
Harl, Neil
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Altmetrics
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Iowa State University Digital Repository
Abstract

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.

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