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authority for portability is set to expire on December 31, 2012, it is believed that, unless federal estate tax is repealed, portability will be available after 2012.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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