 | United States. Tax Court - 1984 - 1108 lapas
...desirable to encourage the continued use of property for farming and other small business purposes. Valuation on the basis of highest and best use, rather...estate tax burden makes continuation of farming, or the closely held business activities, not feasible because the income potential from these activities is... | |
 | United States. Tax Court - 1984 - 1104 lapas
...desirable to encourage the continued use of property for farming and other small business purposes. Valuation on the basis of highest and best use, rather...estate tax burden makes continuation of farming, or the closely held business activities, not feasible because the income potential from these activities is... | |
 | United States. Tax Court - 1985 - 1410 lapas
...farming or certain other purposes both before and after the decedent's death, for the following reasons: Valuation on the basis of highest and best use rather...greater estate tax burden makes continuation of farming etc., activities not feasible because the income from these activities is insufficient to service extended... | |
 | United States. Tax Court - 1992 - 704 lapas
...Revenue Code through the Tax Reform Act of 1976, Pub. L. 94-455, sec. 2003(a), 90 Stat. 1856-1861. Valuation on the basis of highest and best use, rather...the greater estate tax burden makes continuation of fanning * * * not feasible because the income potential from these activities is insufficient to service... | |
 | United States. Congress. Joint Committee on Taxation - 1976 - 710 lapas
...desirable to encourage the continued use of property for farming and other small business purposes. Valuation on the basis of highest and best use, rather...estate tax burden makes continuation of farming, or the closely held business activities, not feasible because the income potential from these activities is... | |
 | United States. Congress. Senate. Committee on Finance - 1976 - 184 lapas
...death) , it is inappropriate to value the land on the basis of its potential "highest and best use." Valuation on the basis of highest and best use rather...greater estate tax burden makes continuation of farming, etc., activities not feasible because the income potential from these activities is insufficient to... | |
 | United States. Tax Court - 1985 - 1414 lapas
...farming or certain other purposes both before and after the decedent's death, for the following reasons: Valuation on the basis of highest and best use rather...greater estate tax burden makes continuation of farming etc., activities not feasible because the income from these activities is insufficient to service extended... | |
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In some cases, the greater estate tax burden makes continuation of farming, or the closely held business activities, not feasible because the income potential from these activities is insufficient to service extended tax payments or loans obtained to... 