More on FOBE
Date
1997-12-19
Authors
Harl, Neil
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Iowa State University Digital Repository
The Iowa State University Digital Repository is the open access institutional repository for the university to collect, manage, share, and preserve free, worldwide access to research and scholarship of Iowa State faculty, staff, and students.
Material in the Digital Repository covers a wide range of disciplines from engineering to social sciences to arts and humanities.
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Iowa State University Digital Repository
Abstract
The family-owned business exclusion, enacted as part of the Taxpayer Relief Act of 1997 contained numerous omissions and ambiguities as enacted. A letter from the Joint Committee on Taxation to Sen. Charles E. Grassley of Iowa has provided additional insights into JCT’s view of how the statute should be interpreted.