 | United States. Internal Revenue Service - 1976 - 612 lapas
...qualifying real property. In general, the tax benefits derived from the special valuation are recaptured if the property is disposed of to nonfamily members or ceases to be used for farming or closely held business purposes within 15 years after the death of the decedent (with a phase-out... | |
 | United States. Congress. Joint Committee on Taxation - 1976 - 710 lapas
...or closely held business value of the property. Recapture. — The Act provides that if, within 15 years after the death of the decedent (but before...nonfamily members or ceases to be used for farming or other closely held business purposes, all or a portion of the Federal estate tax bene^s obtained... | |
 | United States. Congress. House. Committee on Ways and Means - 1976 - 132 lapas
...property. Sec. 2203(b). Recapture; special lien The proposed amendment provides that if, within 15 years after the death of the decedent (but before...nonfamily members or ceases to be used for farming or other closely held business purposes, any tax benefits obtained by virtue of the reduced valuation... | |
 | United States. Congress. House. Committee on Ways and Means - 1976 - 120 lapas
...property. Sec. 2203(b). Recapture; special lien The proposed amendment provides that if. within 13 years after the death of the decedent (but before...the qualified heir), the property is disposed of to nonfnmily memlx>rs or ceases to lx> used for farming or other closely held business purposes, any tax... | |
 | United States. Congress. Senate. Committee on Finance - 1976 - 184 lapas
...property. The committee amendment provides that if, within 10 years after the death of the decedent, the property is disposed of to nonfamily members or ceases to be used for qualified uses,1 the tax benefits obtained by virtue of the reduced valuation are to be recaptured.... | |
 | United States. Small Business Administration. Office of Advocacy - 1977 - 220 lapas
...then this valuation technique is not permitted 26/ In general, they would provide that if, within 15 years after the death of the decedent (but before the death of the family member) , the property is disposed of to non- family members, ceases to be used as an SEE, disposed... | |
 | United States. Congress. Joint Committee on Taxation - 1979 - 1376 lapas
...estate tax benefits obtained by virtue of the reduced valuation are to be recaptured if, within 15 years after the death of the decedent (but before the death of the qualified heir) , the qualifying property is disposed of to nonfamily members, the qualifying property ceases to be used... | |
 | United States. Congress. Joint Committee on Taxation - 1979 - 494 lapas
...estate tax benefits obtained by virtue of the reduced valuation are to be recaptured if, within 15 years after the death of the decedent (but before the death of the qualified heir), the qualifying property is disposed of to nonfamily members, the qualifying property ceases to be used... | |
 | 1980 - 20 lapas
...used and the qualified farm property may be valued only by the multiple factor method. If, within 15 years after the death of the decedent (but before...nonfamily members or ceases to be used for farming or other closelv held business purposes, all or a portion of the Federal estate tax benefits obtained... | |
 | United States. Congress. Joint Committee on Taxation - 1980 - 28 lapas
...of section 2032A, even if there were no other highest and best use for the property. If, within 15 years after the death of the decedent (but before...nonfamily members or ceases to be used for farming or other closely held business purposes, all or a portion of the Federal estate tax benefits obtained... | |
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If, within 15 years after the death of the decedent (but before the death of the qualified heir), the property is disposed of to nonfamily members or ceases to be used for farming or other closely held business purposes, all or a portion of the Federal... 
