IRS Thinking on FOBD Liens
| dc.contributor.author | Harl, Neil | |
| dc.contributor.department | Iowa State University Digital Repository | |
| dc.date | 2018-02-19T00:33:08.000 | |
| dc.date.accessioned | 2020-06-29T22:53:23Z | |
| dc.date.available | 2020-06-29T22:53:23Z | |
| dc.date.embargo | 2017-10-27 | |
| dc.date.issued | 2002-02-01 | |
| dc.description.abstract | <p>The inadequacies of the lien provision in the family-owned business deduction statute are prompting a series of IRS pronouncements on how to perfect a lien under the statute. A major issue is how to perfect the IRS lien if real estate values are not sufficient to secure the government’s claim in the event of recapture of tax benefits.</p> | |
| dc.identifier | archive/lib.dr.iastate.edu/aglawdigest/vol13/iss3/1/ | |
| dc.identifier.articleid | 1618 | |
| dc.identifier.contextkey | 10964975 | |
| dc.identifier.s3bucket | isulib-bepress-aws-west | |
| dc.identifier.submissionpath | aglawdigest/vol13/iss3/1 | |
| dc.identifier.uri | https://dr.lib.iastate.edu/handle/20.500.12876/3095 | |
| dc.source.bitstream | archive/lib.dr.iastate.edu/aglawdigest/vol13/iss3/1/AgLawDigest_v13n03_01.pdf|||Fri Jan 14 17:49:28 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 | IRS Thinking on FOBD Liens | |
| dc.type | article | |
| dc.type.genre | article | |
| dspace.entity.type | Publication | |
| relation.isJournalIssueOfPublication | c6e91b66-a956-4070-b3ed-9dfcab4c757f | |
| relation.isOrgUnitOfPublication | d2bcee6c-7cba-4fa7-bd11-543354ce7b1b |
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