Refunds Authorized for Failure to Meet Qualified Use Test

dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-19T00:29:43.000
dc.date.accessioned 2020-06-29T22:52:55Z
dc.date.available 2020-06-29T22:52:55Z
dc.date.embargo 2017-10-27
dc.date.issued 2001-08-24
dc.description.abstract <p>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.</p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol12/iss17/1/
dc.identifier.articleid 1597
dc.identifier.contextkey 10963625
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol12/iss17/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/3027
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol12/iss17/1/AgLawDigest_v12n17_01.pdf|||Fri Jan 14 17:49:21 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 Refunds Authorized for Failure to Meet Qualified Use Test
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isJournalIssueOfPublication 0b0150fc-9d0f-406e-a072-bcb830335716
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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