Changes in Iowa's Capital Gains Tax

dc.contributor.author Hayes, Dermot
dc.contributor.author Hayes, Dermot
dc.contributor.department Center for Agricultural and Rural Development
dc.date 2018-02-16T22:42:42.000
dc.date.accessioned 2020-06-30T04:54:07Z
dc.date.available 2020-06-30T04:54:07Z
dc.date.embargo 2015-08-26
dc.date.issued 2015-08-26
dc.description.abstract <p>Late in the 1998 Legislative session, the Iowa legislature passed and Governor Branstad signed into law a provision that eliminates state capital gains tax when a business is sold to a lineal descendant. Why did this happen, and what are the likely effects?</p>
dc.identifier archive/lib.dr.iastate.edu/iowaagreview/vol4/iss1/4/
dc.identifier.articleid 1267
dc.identifier.contextkey 7520277
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath iowaagreview/vol4/iss1/4
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/45293
dc.source.bitstream archive/lib.dr.iastate.edu/iowaagreview/vol4/iss1/4/IAR_v04n1_004.pdf|||Sat Jan 15 00:00:17 UTC 2022
dc.title Changes in Iowa's Capital Gains Tax
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isAuthorOfPublication 5150ce51-74b1-46ee-b100-34d2536463bb
relation.isJournalIssueOfPublication ceba1c5b-5fe0-426c-a9b9-f5749c205b6d
relation.isOrgUnitOfPublication 1a6be5f1-4f64-4e48-bb66-03bbcc25c76d
File
Original bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
IAR_v04n1_004.pdf
Size:
55.98 KB
Format:
Adobe Portable Document Format
Description:
Collections