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Articles 91 - 101 of 101
Full-Text Articles in Entire DC Network
Fixing Values At Death For Federal Estate Tax Purposes, Neil E. Harl
Fixing Values At Death For Federal Estate Tax Purposes, Neil E. Harl
Neil E. Harl
No abstract provided.
Fairness In Estate And Business Planning, Neil E. Harl
Fairness In Estate And Business Planning, Neil E. Harl
Neil E. Harl
No abstract provided.
Cash Renting After Death: A Problem For Installment Payment Of Federal Estate Tax?, Neil E. Harl
Cash Renting After Death: A Problem For Installment Payment Of Federal Estate Tax?, Neil E. Harl
Neil E. Harl
No abstract provided.
A Review And Critique Of Selected Problem Areas From The Tax Reform Act Of 1976, Neil E. Harl, Michael D. Boehlje
A Review And Critique Of Selected Problem Areas From The Tax Reform Act Of 1976, Neil E. Harl, Michael D. Boehlje
Neil E. Harl
Rarely has agriculture enjoyed the attention it received in the Tax Reform Act of 1976. In addition to various provisions narrowing the scope of tax shelter opportunities, Congressional attention was drawn to the federal estate tax concerns that were believed to be unique to agriculture and other small firms. As a result, legislation was enacted providing two new methods for valuing land, an expanded and more attractive installment option or paying the federal estate tax attributable to a qualifying business, a new rule for taxing post-1976 joint tenancies at death,— an opportunity to continue "Section 303" stock redemptions for the …
"Use" Valuation Under The 1976 Tax Reform Act: Problems And Implications, Michael D. Boehlje, Neil E. Harl
"Use" Valuation Under The 1976 Tax Reform Act: Problems And Implications, Michael D. Boehlje, Neil E. Harl
Neil E. Harl
With the rapid rise in farmland*values during recent years, farmers and farm organizations have argued that land values have little relationship to agricultural productivity. The fact that farmers have been the dominant purchasers in the farm real estate market during this period of time would seem to discredit this argument to some degree, but public officials have been sympathetic to the farmers' arguments. Some state legislatures, particularly in areas o f the country where urban expansion has placed upward pressures on land values, have adopted procedures to value farmland based on its agricultural productivity for purposes of assessing property tax.
Applying The New Capital Gains Rules, Neil Harl
Change Of “Taxpayer” After Crop Insurance (And Disaster Payment) Deferral, Neil E. Harl
Change Of “Taxpayer” After Crop Insurance (And Disaster Payment) Deferral, Neil E. Harl
Neil E. Harl
No abstract provided.
American Recovery And Reinvestment Act Of 2009, Neil E. Harl
American Recovery And Reinvestment Act Of 2009, Neil E. Harl
Neil E. Harl
No abstract provided.
Conflicts Between Landlord And Tenant, Neil Harl
Depreciating Farm Drainage Tile, Neil E. Harl
Congressional Research Service Report To Congress On Crp Is Incomplete And Misleading, Neil E. Harl
Congressional Research Service Report To Congress On Crp Is Incomplete And Misleading, Neil E. Harl
Neil E. Harl
No abstract provided.