Meeting the Passive Loss Requirements as a Surviving Spouse Harl, Neil
dc.contributor.department Iowa State University Digital Repository 2018-02-19T04:00:33.000 2020-06-29T22:56:09Z 2020-06-29T22:56:09Z 2017-11-27 2009-04-17
dc.description.abstract <p>The Internal Revenue Service has addressed, in a technical advice memorandum,<strong>1 </strong>the cross-referencing from the special use valuation rules<strong>2 </strong>to the passive activity rules<strong>3 </strong>in determining whether the material participation rules (on a regular, continuous and<strong> </strong>substantial basis<strong>4­</strong>) were met for a farming operation after the death of the husband and<strong> </strong>before the death of the wife.<strong>5 </strong>The farm operation was conducted through a limited liability<strong> </strong>company wholly owned by a grantor trust.<strong>6</strong></p>
dc.identifier archive/
dc.identifier.articleid 1972
dc.identifier.contextkey 11154780
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol20/iss8/1
dc.source.bitstream archive/|||Fri Jan 14 17:51:13 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 Meeting the Passive Loss Requirements as a Surviving Spouse
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isJournalIssueOfPublication 4f0915ab-f806-43ec-9ee1-14eddc1fc41c
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
Original bundle
Now showing 1 - 1 of 1
No Thumbnail Available
159 KB
Adobe Portable Document Format