Cash Rental of Land After Death to Family Corporation: No Special Use Valuation Recapture

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dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-18T12:45:08.000
dc.date.accessioned 2020-06-29T22:59:28Z
dc.date.available 2020-06-29T22:59:28Z
dc.date.embargo 2017-05-30
dc.date.issued 1994-05-13
dc.description.abstract <p>The rule has been well settled since publication of the "qualified use" regulations in 1980 that land must meet a pre-death qualified use test to be eligible for special use valuation. A similar requirement was imposed in the recapture period after death to avoid recapture of the special use valuation benefits. A recent case has addressed an important issue in application of the post-death test; the case could also be important in pre-death eligibility as well.</p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol5/iss10/1/
dc.identifier.articleid 1236
dc.identifier.contextkey 10228713
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol5/iss10/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/3996
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol5/iss10/1/AgLawDigest_v05n10_01.pdf|||Fri Jan 14 17:39:31 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 Rental of Land After Death to Family Corporation: No Special Use Valuation Recapture
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isJournalIssueOfPublication 32050e58-5e47-448f-b5fc-8462b209d6aa
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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