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

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110 1 ⊔ ‡aUnited States. ‡bCongress. ‡bSenate. ‡bCommittee on Finance. ‡bSubcommittee on Oversight of the Internal Revenue Service.
245 1 0 ‡aIRS regulations increasing imputed interest rates and interpreting estate tax law concerning valuation of family farm and other business properties : ‡bhearing 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.
260 ⊔ ⊔ ‡aWashington : ‡bU.S. G.P.O. : ‡b[For sale by the Supt. of Docs., U.S. G.P.O., Congressional Sales Office], ‡c1981.
300 ⊔ ⊔ ‡aiv, 256 p. : ‡bill. ; ‡c24 cm.
500 ⊔ ⊔ ‡aItem 1038-A, 1038-B (microfiche).
504 ⊔ ⊔ ‡aIncludes bibliographical references.
538 ⊔ ⊔ ‡aMode of access: Internet.
610 1 0 ‡aUnited States. ‡bInternal Revenue Service.
650 ⊔ 0 ‡aImputed interest ‡zUnited States.
650 ⊔ 0 ‡aIncome tax deductions for interest ‡zUnited States.
650 ⊔ 0 ‡aInheritance and transfer tax ‡xLaw and legislation ‡zUnited States.
650 ⊔ 0 ‡aFamily farms ‡xValuation ‡xLaw and legislation ‡zUnited States.
650 ⊔ 0 ‡aBusiness enterprises ‡xValuation ‡zUnited States.
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