Cash Rent Leases By Marital Trusts Harl, Neil
dc.contributor.department Iowa State University Digital Repository 2018-02-18T12:56:13.000 2020-06-29T22:59:39Z 2020-06-29T22:59:39Z 2017-05-31 1994-11-11
dc.description.abstract <p>Where special use valuation has been elected, a question since publication of regulations in 1980 has been whether cash rent leasing in the post-death period triggered recapture of special use valuation benefits. The cases and the rulings have been in agreement that a cash rent lease or a "net lease"7led to recapture of special use valuation benefits after the two-year "grace" period immediately after death. Because cash rent leases in the pre-death period have been permitted (for purposes of special use valuation eligibility) if to a member of the family of the decedent-to-be, the two-year grace period was created to allow time for pre-death cash rent leases to be renegotiated to crop share leases or other arrangements after death.</p>
dc.identifier archive/
dc.identifier.articleid 1261
dc.identifier.contextkey 10234191
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol5/iss22/1
dc.source.bitstream archive/|||Fri Jan 14 17:40:05 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 Cash Rent Leases By Marital Trusts
dc.type article
dc.type.genre article
dspace.entity.type Publication
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relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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