editions:ISBN0123704901 - Google grāmatas

Qualified real property also includes roads, buildings, and other structures and improvements functionally related to the qualified use. On the other hand, elements of value which are not related to the farm or business use (such as mineral rights) are...

Special Estate Tax Provisions for Farmers Should be Simplified to Achieve ... - 9. lappuse
autors: United States. General Accounting Office - 1981 - 89 lapas
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General Explanation of the Tax Reform Act of 1976: (H.R. 10612, 94th ...

United States. Congress. Joint Committee on Taxation - 1976 - 710 lapas

...improvements functionally related to the 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 special use valuation. For example, if there is an oil lease on a farm, the full...

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