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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