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dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-18T18:49:29.000
dc.date.accessioned 2020-06-29T23:00:48Z
dc.date.available 2020-06-29T23:00:48Z
dc.date.embargo 2017-08-03
dc.date.issued 1997-12-19
dc.description.abstract <p>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.</p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol8/iss24/1/
dc.identifier.articleid 1416
dc.identifier.contextkey 10539150
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol8/iss24/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/4178
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol8/iss24/1/AgLawDigest_v08n24_01.pdf|||Fri Jan 14 17:45:41 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 More on FOBE
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isJournalIssueOfPublication ebd45066-9e49-40a9-9327-95779e7ad114
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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