The Present Interest Test for Purposes of Special Use Valuation
| dc.contributor.author | Harl, Neil | |
| dc.contributor.department | Iowa State University Digital Repository | |
| dc.date | 2018-02-18T01:00:21.000 | |
| dc.date.accessioned | 2020-06-29T22:58:45Z | |
| dc.date.available | 2020-06-29T22:58:45Z | |
| dc.date.embargo | 2016-11-09 | |
| dc.date.issued | 1992-01-03 | |
| dc.description.abstract | <p>Since publication of the initial regulations, the Internal Revenue Service has maintained that real property was eligible for special use valuation only if a qualified heir received a <em>present interest</em> from the decedent. Two branches of the present interest test have emerged.</p> | |
| dc.identifier | archive/lib.dr.iastate.edu/aglawdigest/vol3/iss1/1/ | |
| dc.identifier.articleid | 1116 | |
| dc.identifier.contextkey | 9363409 | |
| dc.identifier.s3bucket | isulib-bepress-aws-west | |
| dc.identifier.submissionpath | aglawdigest/vol3/iss1/1 | |
| dc.identifier.uri | https://dr.lib.iastate.edu/handle/20.500.12876/3892 | |
| dc.source.bitstream | archive/lib.dr.iastate.edu/aglawdigest/vol3/iss1/1/AgLawDigest_v03n01_01.pdf|||Fri Jan 14 17:36:04 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 | The Present Interest Test for Purposes of Special Use Valuation | |
| dc.type | article | |
| dc.type.genre | article | |
| dspace.entity.type | Publication | |
| relation.isAuthorOfPublication | c7a4ed2d-5c58-41ee-9230-e22f6e166a46 | |
| relation.isJournalIssueOfPublication | ea14613f-2959-4ae4-a7a1-65f303a243c3 | |
| relation.isOrgUnitOfPublication | d2bcee6c-7cba-4fa7-bd11-543354ce7b1b |
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