Residence as QTIP

dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-18T12:38:42.000
dc.date.accessioned 2020-06-29T22:59:16Z
dc.date.available 2020-06-29T22:59:16Z
dc.date.embargo 2017-05-30
dc.date.issued 1993-10-01
dc.description.abstract <p>The concept of qualified terminable interest property or QTIP, which has been available since 1982, has enjoyed much greater use than originally anticipated by many planners. While most farm and ranch property poses few problems in funding, a marital deduction with a QTIP election funded with the residence or residence part of the form requires special care.</p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol4/iss19/1/
dc.identifier.articleid 1205
dc.identifier.contextkey 10226876
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol4/iss19/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/3965
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol4/iss19/1/AgLawDigest_v04n19_01.pdf|||Fri Jan 14 17:39:25 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 Residence as QTIP
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isJournalIssueOfPublication 1e6a3ffa-7794-4daa-b216-1e6967e55dec
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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