Big News on Discounting for Potential Income Tax Liability

dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-19T05:26:03.000
dc.date.accessioned 2020-06-29T22:56:17Z
dc.date.available 2020-06-29T22:56:17Z
dc.date.embargo 2017-11-29
dc.date.issued 2010-09-10
dc.description.abstract <p>The decades-long battle over discounting of values of assets for potential income tax liability reached a major milestone in August with a Tax Court decision<strong>1 </strong>accepting dollar-for-dollar discounting of assets based on potential income tax liability.<strong>2</strong></p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol21/iss18/1/
dc.identifier.articleid 2046
dc.identifier.contextkey 11171616
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol21/iss18/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/3526
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol21/iss18/1/AgLawDigest_v21n18_01.pdf|||Fri Jan 14 17:50:40 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 Big News on Discounting for Potential Income Tax Liability
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isJournalIssueOfPublication 14c87497-2b61-4a81-b76a-3041bdddbae8
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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