Imputing Activities From Agent To Property Owner As Principal Harl, Neil
dc.contributor.department Iowa State University Digital Repository 2018-02-18T20:29:27.000 2020-06-29T22:52:12Z 2020-06-29T22:52:12Z 2017-08-14 1999-06-18
dc.description.abstract <p>In recent years, few issues have been more perplexing in farm estate and business planning than the circumstances under which activities of an agent, such as a farm manager, are imputed to the property owner as principal. Enactment of 15-year installment payment of federal estate tax and special use valuation in 1976 and the family owned business exclusion in 19974 (which was converted from an exclusion to a deduction in 1998) have added to the urgency of the problem.</p>
dc.identifier archive/
dc.identifier.articleid 1490
dc.identifier.contextkey 10597735
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol10/iss12/1
dc.source.bitstream archive/|||Fri Jan 14 17:46:52 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 Imputing Activities From Agent To Property Owner As Principal
dc.type article
dc.type.genre article
dspace.entity.type Publication
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relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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