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Washington Law Review

Journal

1978

Farmland

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Special Estate Tax Valuation Of Farmland And The Emergence Of A Landholding Elite Class, Roland L. Hjorth Oct 1978

Special Estate Tax Valuation Of Farmland And The Emergence Of A Landholding Elite Class, Roland L. Hjorth

Washington Law Review

Examines Internal Revenue Code provisions on farmland as an inheritable asset, including those provisions that offer substantial tax savings.