Family Limited Partnerships

dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-18T20:55:36.000
dc.date.accessioned 2020-06-29T22:52:44Z
dc.date.available 2020-06-29T22:52:44Z
dc.date.embargo 2017-08-15
dc.date.issued 2000-02-04
dc.description.abstract <p>In recent years, family limited partnerships have gained in popularity for various reasons. Much of the popularity has stemmed from perceptions that substantial discounts could be obtained. That feature has drawn the interest of the Internal Revenue Service and has resulted in targeting of family limited partnerships as a tax abuse area. Regulations have been proposed disallowing valuation at less than fair market value.</p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol11/iss3/1/
dc.identifier.articleid 1521
dc.identifier.contextkey 10604316
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol11/iss3/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/2997
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol11/iss3/1/AgLawDigest_v11n03_01.pdf|||Fri Jan 14 17:47:16 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 Family Limited Partnerships
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isJournalIssueOfPublication b2471838-df74-4558-a0a6-bd02052102d2
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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