Cash Rent Leases By Marital Trusts
dc.contributor.author | Harl, Neil | |
dc.contributor.department | Iowa State University Digital Repository | |
dc.date | 2018-02-18T12:56:13.000 | |
dc.date.accessioned | 2020-06-29T22:59:39Z | |
dc.date.available | 2020-06-29T22:59:39Z | |
dc.date.embargo | 2017-05-31 | |
dc.date.issued | 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/lib.dr.iastate.edu/aglawdigest/vol5/iss22/1/ | |
dc.identifier.articleid | 1261 | |
dc.identifier.contextkey | 10234191 | |
dc.identifier.s3bucket | isulib-bepress-aws-west | |
dc.identifier.submissionpath | aglawdigest/vol5/iss22/1 | |
dc.identifier.uri | https://dr.lib.iastate.edu/handle/20.500.12876/4023 | |
dc.source.bitstream | archive/lib.dr.iastate.edu/aglawdigest/vol5/iss22/1/AgLawDigest_v05n22_01.pdf|||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 | |
relation.isJournalIssueOfPublication | c544d9cd-f7cd-4192-b917-294b0ad2370c | |
relation.isOrgUnitOfPublication | d2bcee6c-7cba-4fa7-bd11-543354ce7b1b |
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