 | United States. Congress. Joint Committee on Taxation - 1976 - 710 lapas
...the decedent or a member of his family and used or held for use as a farm or closely held business for 5 of the last 8 years prior to the decedent's...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... | |
 | United States. Congress. House. Committee on Ways and Means - 1976 - 132 lapas
...decedent or a member of his family and used or held for use as a farm or other closely held business for 5 of the last 8 years prior to the decedent's death ; and (5) there must have been material participation in the operation of the farm or other business by the... | |
 | United States. Congress. Joint Committee on Taxation - 1979 - 1570 lapas
...owned by the decedent a member of his family and used or held for use as a farm or closely Id business for 5 of the last 8 years prior to the decedent's death; id (6) there must have been material participation in the operation the farm or closely held business... | |
 | United States. Congress. House. Committee on Ways and Means - 1980 - 46 lapas
...the decedent or a member of his family and used or held for use as a farm or closely held business for 5 of the last 8 years prior to the decedent's...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... | |
 | 1980 - 20 lapas
...the decedent or a member of his family and used or held for use as a farm or closely held business for 5 of the last 8 years prior to the decedent's...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... | |
 | United States. Congress. Joint Committee on Taxation - 1980 - 28 lapas
...the decedent or a member of his family and used or held for use as a farm or closely held business for 5 of the last 8 years prior to the decedent's...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... | |
 | United States. Congress. House. Committee on Ways and Means - 1980 - 364 lapas
...closely-held business real property must be at least 25 percent of the decedent's gross estate. That .there must have been material participation in the operation of the farm or other business by the decedent or a member of his family in five out of the eight years immediately... | |
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... 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)). 
