More on FOBE

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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