| United States. Tax Court - 1984 - 1108 lapas
...taxes. In some cases, the greater estate tax burden makes continuation of farming, or the closely held business activities, not feasible because the income...forced to sell the land for development purposes. Also, where the valuation of land reflects speculation to such a degree that the price of the land... | |
| United States. Tax Court - 1988 - 1400 lapas
...taxes. In some cases, the greater estate tax burden makes continuation of farming, or the closely held business activities, not feasible because the income...forced to sell the land for development purposes. Also, where the valuation of land reflects speculation to such a degree that the price of the land... | |
| United States. Tax Court - 1992 - 704 lapas
...higher estate taxes. In some cases, the greater estate tax burden makes continuation of fanning * * * not feasible because the income potential from these...forced to sell the land for development purposes. [H. Kept. 94-1380 (1976), 1976-3 CB (Part 3) 735, 756.] To prevent these events from occurring, Congress... | |
| United States. Tax Court - 1985 - 1410 lapas
...feasible because the income from these activities is insufficient to service extended tax payments on loans obtained to pay the tax. Thus, the heirs may...forced to sell the land for development purposes. [S. Rept. 94-938 (1976), 1976-3 CB (Vol. 3) 643, 657.] At the same time, it was realized that it would... | |
| United States. Congress. Joint Committee on Taxation - 1976 - 710 lapas
...taxes. In some cases, the greater estate tax burden makes continuation of farming, or the closely held business activities, not feasible because the income...forced to sell the land for development purposes. Also, where the valuation of land reflects speculation to such a degree that the price of the land... | |
| United States. Congress. Senate. Committee on Finance - 1976 - 184 lapas
...higher estate taxes. In some cases, the greater estate tax burden makes continuation of farming, etc., activities not feasible because the income potential...forced to sell the land for development purposes. On the other hand, the committee recognizes that it would be a windfall to the beneficiaries of an... | |
| 1981 - 28 lapas
...and best use could make continuation of farming, or the closely-held business activities, infeasible because the income potential from these activities...pay the tax. Thus, the heirs may be forced to sell 1 While the special valuation method provided by section 2032A is generally referred to in this pamphlet... | |
| United States. Tax Court - 1985 - 1414 lapas
...feasible because the income from these activities is insufficient to service extended tax payments on loans obtained to pay the tax. Thus, the heirs may...forced to sell the land for development purposes. [S. Rept. 94-938 (1976), 1976-3 CB (Vol. 3) 643, 657.] At the same time, it was realized that it would... | |
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