 | United States. Internal Revenue Service - 1976 - 612 lapas
...employed by such owner or lessee for the purpose of operating or maintaining such real property, and roads, buildings, and other structures and improvements functionally related to the qualified use shall be treated as real property devoted to the qualified use. "(4) FARM. — The term 'farm' includes... | |
 | United States. Congress. Joint Committee on Taxation - 1976 - 710 lapas
...the purpose of operating or maintaining the real property or the business conducted on the property.2 Qualified real property also includes roads, buildings,...qualified use. On the other hand, elements of value which are not related to the farm or business use (such as mineral rights) are not to be eligible for... | |
 | United States - 1976 - 424 lapas
...employed by such owner or lessee for the purpose of operating or maintaining such real property, and roads, buildings, and other structures and improvements functionally related to the qualified use shall be treated as real property devoted to the qualified use. "(4) FARM. — The term 'farm' includes... | |
 | United States. Congress. Joint Committee on Taxation - 1979 - 1570 lapas
...employees of the owner or lessee) for the purpose of operating or maintaining the real property or the business conducted on the property. Qualified...improvements functionally related to the qualified use. mder the formula method (Code sec. 2032A(e) (7) (A)). Under the formula method, the value of qualified... | |
 | 1980 - 20 lapas
...employees of the owner or lessee) for the purpose of operating or maintaining the real property or the business conducted on the property. Qualified...improvements functionally related to the qualified use. * Each average annual computation must be made on the basis of the five most recent calendar years... | |
 | United States. Congress. House. Committee on Ways and Means - 1980 - 46 lapas
...employees of the owner or lessee) for the purpose of operating or maintaining the real property or the business conducted on the property. Qualified...improvements functionally related to the qualified use. Valuation methods The current use value of all qualified real property may be determined under the... | |
 | United States. Congress. Joint Committee on Taxation - 1980 - 28 lapas
...real property or the business conducted on the property. Qualified real property also includes roiids. buildings, and other structures and improvements functionally related to the qualified use. under the formula method (Code sec. 2032A(e) (7) (A)). Under the formula method, the value of qualified... | |
 | United States. Congress. Joint Committee on Taxation - 1981 - 424 lapas
...employees of the owner or lessee) for the purpose of operating or maintaining the real property or the business conducted on the property. Qualified...improvements functionally related to the qualified use. 7 The required agreement must be binding under the law of the State in which each party resides. In... | |
 | 1981 - 446 lapas
...employees of the owner or lessee) for the purpose of operating or maintaining the real property or the business conducted on the property. Qualified...improvements functionally related to the qualified use. 7 The required agreement must be binding under the law of the State in which each party resides. In... | |
 | 1981 - 28 lapas
...employees of the owner or lessee) for the purpose of operating or maintaining the real property or the business conducted on the property. Qualified...improvements functionally related to the qualified use. to a qualified heir when the property receives a stepped-up basis under present law (sec. 1014 (b)... | |
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... residential buildings, and related improvements located on qualifying real property if such buildings are occupied on a regular basis by the owner or lessee of the real property (or by employees of the owner or lessee) for the purpose of operating... 
