| United States - 1983 - 968 lapas
...income which the property can be expected to yield for farming or closely held business purposes over a reasonable period of time under prudent management...capacity, terrain configuration, and similar factors, (B) The capitalization of the fair rental value of the land for farm land or closely held business... | |
| United States. Internal Revenue Service - 1976 - 612 lapas
...income which the property can be expected to yield for farming or closely held business purposes over a reasonable period of time under prudent management...capacity, terrain configuration, and similar factors, " (B) The capitalization of the fair rental value of the land for farm land or closely held business... | |
| United States. Congress. House. Committee on Ways and Means - 1976 - 132 lapas
...income that the property can be expected to yield for farming or closely held business purposes over a reasonable period of time under prudent management...capacity, terrain configuration and similar factors, (ft) The capitalization of the fair rental value, of the land for farmland or closely held business... | |
| United States. Congress. Senate. Committee on Finance - 1976 - 184 lapas
...: (1) The capitalization of income that the land can be expected to yield for farming purposes over a reasonable period of time under prudent management...capacity, terrain configuration, and similar factors ; (2) The capitalization of the fair rental value of the land for farming purposes ; (3) Assessed land... | |
| United States. Congress. Joint Committee on Taxation - 1976 - 710 lapas
...income that the property can be expected to yield for farming or closely held business purposes over a reasonable period of time under prudent management...capacity, terrain configuration and similar factors, (2) The capitalisation of the fair rental value of the land for farmland or closely held business purposes,... | |
| United States. Congress. House. Committee on Ways and Means - 1976 - 120 lapas
...income that the property can be expected to yield for farming or closely held business purposes over n reasonable period of time under prudent management...capacity, terrain configuration and similar factors. (ft) The capitalization of the fair rental value of the land for farmland or closely held business... | |
| United States - 1976 - 424 lapas
...yield for farming or closely held business purposes over a reasonable period of time under prudont management using traditional cropping patterns for...capacity, terrain configuration, and similar factors, " (B) The capitalization of the fair rental valnc of the land for farm land or closely held business... | |
| Russell J. Fishkind, Robert C. Kautz - 2001 - 384 lapas
...or for closely held business purposes over a reasonable period of time with prudent management and traditional cropping patterns for the area, taking...terrain configuration, and similar factors. The capitalization of the fair rental value of the land for farming or for dosely held business purposes.... | |
| Francis J. Antonucci, Robert Whitman - 2004 - 316 lapas
...not a farm. They are: Capitalization of income which the property can be expected to yield over a reasonable period of time under prudent management...the area, taking into account soil capacity, terrain configurations, and similar factors; Capitalization of the fair rental value of the land for farmland... | |
| Susan Flax Posner - 2007 - 1278 lapas
...or for closely held business purposes over a reasonable period of time with prudent management and traditional cropping patterns for the area, taking...capacity, terrain configuration, and similar factors. 2. Capitalization of the fair rental value of the land for farming or for closely held business purposes.... | |
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