Generation Skipping—The $1 Million Exemption

dc.contributor.author Harl, Neil
dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-18T00:25:05.000
dc.date.accessioned 2020-06-29T22:55:41Z
dc.date.available 2020-06-29T22:55:41Z
dc.date.embargo 2016-10-31
dc.date.issued 1991-10-25
dc.description.abstract <p>For most farm and ranch families, the most significant feature of the generation skipping transfer tax (GSTT) is the $1 million exemption per transferor. An exemption of $2 million was available <em>through 1989</em> for transfers to grandchildren.</p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol2/iss21/1/
dc.identifier.articleid 1107
dc.identifier.contextkey 9324816
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol2/iss21/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/3434
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol2/iss21/1/AgLawDigest_v02n21_01.pdf|||Fri Jan 14 17:36:00 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 Generation Skipping—The $1 Million Exemption
dc.type article
dc.type.genre article
dspace.entity.type Publication
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relation.isJournalIssueOfPublication b3516923-640d-458f-9156-87c378d236aa
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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