Post-Death Cash Rent Leasing: One More Time
| dc.contributor.author | Harl, Neil | |
| dc.contributor.department | Iowa State University Digital Repository | |
| dc.date | 2018-02-18T18:24:11.000 | |
| dc.date.accessioned | 2020-06-29T23:00:34Z | |
| dc.date.available | 2020-06-29T23:00:34Z | |
| dc.date.embargo | 2017-07-31 | |
| dc.date.issued | 1997-06-13 | |
| dc.description.abstract | <p>The law on cash rent leasing of farmland subject to special use valuation has been clear for nearly a decade. Other than for the two-year grace period immediately following death and the 1988 amendment allowing cash rent leases by a surviving spouse to a member of the surviving spouse’s family, cash rent leasing by a qualified heir in the post-death period causes recapture of special use valuation benefits.</p> | |
| dc.identifier | archive/lib.dr.iastate.edu/aglawdigest/vol8/iss12/1/ | |
| dc.identifier.articleid | 1392 | |
| dc.identifier.contextkey | 10518275 | |
| dc.identifier.s3bucket | isulib-bepress-aws-west | |
| dc.identifier.submissionpath | aglawdigest/vol8/iss12/1 | |
| dc.identifier.uri | https://dr.lib.iastate.edu/handle/20.500.12876/4152 | |
| dc.source.bitstream | archive/lib.dr.iastate.edu/aglawdigest/vol8/iss12/1/AgLawDigest_v08n12_01.pdf|||Fri Jan 14 17:44:59 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 | Post-Death Cash Rent Leasing: One More Time | |
| dc.type | article | |
| dc.type.genre | article | |
| dspace.entity.type | Publication | |
| relation.isJournalIssueOfPublication | 4a52d128-716c-44a7-a191-bab8834ce76d | |
| relation.isOrgUnitOfPublication | d2bcee6c-7cba-4fa7-bd11-543354ce7b1b |
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