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, 1981.

Description

Corporate Author

United States. Congress.

Language(s)

English

Published

Washington : U.S. G.P.O. : 1981.

Subjects

United States. > United States. / Internal Revenue Service.
Imputed interest > Imputed interest / United States.
Income tax deductions for interest > Income tax deductions for interest / United States.
Inheritance and transfer tax > Inheritance and transfer tax / Law and legislation > Inheritance and transfer tax / Law and legislation / United States.
Family farms > Family farms / Valuation > Family farms / Valuation / Law and legislation > Family farms / Valuation / Law and legislation / United States.
Business enterprises > Business enterprises / Valuation > Business enterprises / Valuation / United States.

Note

Item 1038-A, 1038-B (microfiche).

Physical Description

iv, 256 p. : ill. ; 24 cm.

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