Trust Assets And 15-Year Year Installment Payment Of Federal Estate Tax
| dc.contributor.author | Harl, Neil | |
| dc.contributor.department | Iowa State University Digital Repository | |
| dc.date | 2018-02-18T20:57:20.000 | |
| dc.date.accessioned | 2020-06-29T22:52:47Z | |
| dc.date.available | 2020-06-29T22:52:47Z | |
| dc.date.embargo | 2017-08-15 | |
| dc.date.issued | 2000-03-31 | |
| dc.description.abstract | <p>It's been clear for several years that trust ownership of assets would not necessarily preclude eligibility for 15-year installment payment of federal estate tax. A private letter ruling in late 1999 has provided some guidance on the issue of eligibility for a revocable living trust (a grantor trust) where the assets of the trust are used in the decedent's business.</p> | |
| dc.identifier | archive/lib.dr.iastate.edu/aglawdigest/vol11/iss7/1/ | |
| dc.identifier.articleid | 1529 | |
| dc.identifier.contextkey | 10604522 | |
| dc.identifier.s3bucket | isulib-bepress-aws-west | |
| dc.identifier.submissionpath | aglawdigest/vol11/iss7/1 | |
| dc.identifier.uri | https://dr.lib.iastate.edu/handle/20.500.12876/3005 | |
| dc.source.bitstream | archive/lib.dr.iastate.edu/aglawdigest/vol11/iss7/1/AgLawDigest_v11n07_01.pdf|||Fri Jan 14 17:47:25 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 | Trust Assets And 15-Year Year Installment Payment Of Federal Estate Tax | |
| dc.type | article | |
| dc.type.genre | article | |
| dspace.entity.type | Publication | |
| relation.isJournalIssueOfPublication | 498c2cbc-0bd8-4d5d-94bc-0f999337faa2 | |
| relation.isOrgUnitOfPublication | d2bcee6c-7cba-4fa7-bd11-543354ce7b1b |
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