Cash Renting Land: Eligibility for 15-Year Installment Payment, the Family-Owned Business Deduction and Special Use Valuation

dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-19T01:59:18.000
dc.date.accessioned 2020-06-29T22:54:11Z
dc.date.available 2020-06-29T22:54:11Z
dc.date.embargo 2017-11-13
dc.date.issued 2005-07-29
dc.description.abstract <p>For several years, the rules governing the cash rental of land to a family-owned entity for purposes of 15-year installment payment of federal estate tax,<strong><sup>1 </sup></strong>the family-owned business deduction<strong><sup>2 </sup></strong>and special use valuation<strong><sup>3 </sup></strong>have been developed and refined with distinctive differences among the three provisions for which guidance is often sought. A private letter ruling, released in May of 2005, has addressed the availability of the three provisions in the context of a unique fact situation<strong><sup>4 </sup></strong>and, in the process, has introduced some confusion into the fairly clear guidance in existence.</p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol16/iss14/1/
dc.identifier.articleid 1786
dc.identifier.contextkey 11035086
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol16/iss14/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/3216
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol16/iss14/1/AgLawDigest_v16n14_01.pdf|||Fri Jan 14 17:50:11 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 Cash Renting Land: Eligibility for 15-Year Installment Payment, the Family-Owned Business Deduction and Special Use Valuation
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isJournalIssueOfPublication 0e903c72-c717-4a2a-837b-5c946bf60589
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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