IRS Regulations Increasing Imputed Interest Rates and Interpreting Estate Tax Law Concerning Valuation of Family Farm and Other Business Properties: Hearing Before the Subcommittee on Oversight of the Internal Revenue Service of the Committee on Finance, United States Senate, Ninety-seventh Congress, First Session, April 27, 1981U.S. Government Printing Office, 1981 - 256 lappuses |
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1.–5. rezultāts no 31.
2. lappuse
... heirs keep the farm or other business within the family . The Senator stated , " The Subcommittee has a responsi- bility to review the implementation of these areas of the tax law to make certain that administrative rules do not create ...
... heirs keep the farm or other business within the family . The Senator stated , " The Subcommittee has a responsi- bility to review the implementation of these areas of the tax law to make certain that administrative rules do not create ...
15. lappuse
... heirs may be forced to sell 1 While the special valuation method provided by section 2032A is generally re- ferred to in this pamphlet as " current use valuation method " , it should be noted that , where the formula method ( discussed ...
... heirs may be forced to sell 1 While the special valuation method provided by section 2032A is generally re- ferred to in this pamphlet as " current use valuation method " , it should be noted that , where the formula method ( discussed ...
17. lappuse
... heir ; 3 ( 5 ) such real property must have been owned by the decedent or a member of his family and used or held for use as a farm or closely - held business ( " a qualified use " ) for 5 of the last 8 years prior to the decedent's ...
... heir ; 3 ( 5 ) such real property must have been owned by the decedent or a member of his family and used or held for use as a farm or closely - held business ( " a qualified use " ) for 5 of the last 8 years prior to the decedent's ...
18. lappuse
... heir and is not eligible for current use valuation . The legislative history of the 1976 Act stated that property passing in trust is considered to pass to a qualifled heir to the extent that the heir receives a present interest in the ...
... heir and is not eligible for current use valuation . The legislative history of the 1976 Act stated that property passing in trust is considered to pass to a qualifled heir to the extent that the heir receives a present interest in the ...
37. lappuse
... heirs " , a statutorily defined term that does not include trusts . However , in recognition of the widespread use of ... heir has a present interest in the trust property . The final regulations recognize that property passing in trust ...
... heirs " , a statutorily defined term that does not include trusts . However , in recognition of the widespread use of ... heir has a present interest in the trust property . The final regulations recognize that property passing in trust ...
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9 percent acre agricultural annual April 27 areas beginning farmers Boehne buyer capital gains cash rent cash rental Chairman CHAPOTON Congress contract contract for deed crop share decedent deduction deferred payment effect EGGER election estate tax fair market value family farm family members Farm Bureau Farmers Union farming operation farmland federal estate tax Federal Land Bank final regulations gift tax gross estate Howard Benedict imputed interest rates increase installment sales Internal Revenue Code Internal Revenue Service interpretation Iowa IRS regulations issue KRAHMER land prices loans material participation minimum interest rate minimum rate Minnesota mortgage National Farmers Union North Dakota problem proposed regulations purchase qualified heir qualified real property rate of interest real property regulations under section rule sales price section 482 seller selling Senator DURENBERGER Senator GRASSLEY special use valuation statement SUBCOMMITTEE ON OVERSIGHT taxpayers test rate testimony Thank tion trade or business transactions Treasury
Populāri fragmenti
15. lappuse - The fair market value is the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts.
138. lappuse - In any case of two or more organizations, trades, or businesses (whether or not Incorporated, whether or not organized In the United States, and whether or not affiliated) owned or controlled directly or Indirectly by the same Interests...
8. lappuse - Secretary or his delegate may distribute, apportion, or allocate gross income, deductions, credits, or allowances between or among such organizations, trades, or businesses, if he determines that such distribution, apportionment, or allocation is necessary in order to prevent evasion of taxes or clearly to reflect the income of any such organizations, trades, or businesses.
243. lappuse - ... by the decedent or a member of the decedent's family and used for a qualified use, and (ii) there was material participation by the decedent or a member of the decedent's family in the operation of the farm or other business, and (D) such real property is designated in the agreement referred to in subsection (d) (2). (2) Qualified use. — For purposes of this section, the term "qualified use...
6. lappuse - That in any case of two or more related trades or businesses (whether unincorporated or incorporated and whether organized in the United States or not) owned or controlled directly or indirectly by the same interests, the Commissioner may...
140. lappuse - Bureau was active in its support for estate tax relief in the Tax Reform Act of 1976 and the Revenue Act of 1978. The...
20. lappuse - In the case of livestock operations, the carrying capacity of the land; (7) Where the land is timbered, whether the timber is comparable to that on the subject property; (8) Whether the property as a whole is unified or whether it is segmented, and where segmented, the availability of the means necessary for movement among the different segments; (9) The number, types, and conditions of all buildings and other fixed improvements located on the properties and their location as it affects efficient...
17. lappuse - ... there must have been material participation in the operation of the farm or closely held business by the decedent or a member of his family in 5 years out of the 8 years immediately preceding the decedent's death (Code sees. 2034A (a) and (b)).
172. lappuse - ... average annual gross cash rental may be determined and that there is no comparable land from which the average net share rental may be determined, or (ii) where the executor elects to have the value of the farm for farming purposes determined under paragraph (8).
9. lappuse - controlled" includes any kind of control, direct or indirect, whether legally enforceable, and however exercisable or exercised.