Refunds Authorized for Failure to Meet Qualified Use Test

Date
2001-08-24
Authors
Harl, Neil
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One of the more contentious issues in tax law in recent years has been the qualified use test for purposes of special use valuation of land for federal estate tax purposes. The Economic Growth and Tax Relief Reconciliation Act of 2001, H.R. 1836, has added another chapter to the saga by allowing refunds for some failures to meet the test, retroactive to January 1, 1977. That is very good news for affected taxpayers.

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