Regulations Issued for "Portability"
| dc.contributor.author | Harl, Neil | |
| dc.contributor.department | Iowa State University Digital Repository | |
| dc.date | 2018-02-19T06:20:05.000 | |
| dc.date.accessioned | 2020-06-29T22:56:53Z | |
| dc.date.available | 2020-06-29T22:56:53Z | |
| dc.date.embargo | 2017-12-18 | |
| dc.date.issued | 2012-06-29 | |
| dc.description.abstract | <p>The concept of “portability,”<strong>1 </strong>enacted as part of the Tax Relief Act of 2010,<strong>2 </strong>as expected has become popular and, even though the statutory authority for portability is set to expire on December 31, 2012, it is believed that, unless federal estate tax is repealed, portability will be available after 2012.</p> | |
| dc.identifier | archive/lib.dr.iastate.edu/aglawdigest/vol23/iss13/1/ | |
| dc.identifier.articleid | 2135 | |
| dc.identifier.contextkey | 11266348 | |
| dc.identifier.s3bucket | isulib-bepress-aws-west | |
| dc.identifier.submissionpath | aglawdigest/vol23/iss13/1 | |
| dc.identifier.uri | https://dr.lib.iastate.edu/handle/20.500.12876/3615 | |
| dc.source.bitstream | archive/lib.dr.iastate.edu/aglawdigest/vol23/iss13/1/AgLawDigest_v23n13_01.pdf|||Fri Jan 14 17:51:55 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 | Regulations Issued for "Portability" | |
| dc.type | article | |
| dc.type.genre | article | |
| dspace.entity.type | Publication | |
| relation.isJournalIssueOfPublication | 5dcc6247-586a-4107-a0dc-f2f57047462b | |
| relation.isOrgUnitOfPublication | d2bcee6c-7cba-4fa7-bd11-543354ce7b1b |
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