Imputing Activities From Agent To Property Owner As Principal

dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-18T20:29:27.000
dc.date.accessioned 2020-06-29T22:52:12Z
dc.date.available 2020-06-29T22:52:12Z
dc.date.embargo 2017-08-14
dc.date.issued 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/lib.dr.iastate.edu/aglawdigest/vol10/iss12/1/
dc.identifier.articleid 1490
dc.identifier.contextkey 10597735
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol10/iss12/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/2920
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol10/iss12/1/AgLawDigest_v10n12_01.pdf|||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
relation.isJournalIssueOfPublication 0621b7c5-96db-4560-9a6a-0c1f37bbc9b5
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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