Farmlan valuation for federal estate tax purposes : new provisions in the tax law
Abstract
"Inflated land values have increased the impact of the federal estate tax on heirs of family farm operations. In an effort to alleviate the added tax burden, Congress included a special provision for farmlan valuation for federal estate tax purposes in the Tax Reform Act of 1976. This guide sheet explains the 'current use' provision and discusses its pros and cons."--First page.
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Archive version. For the most recent information see extension.missouri.edu.
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Provided for historical documentation only. Check Missouri Extension and Agricultural Experiment Station websites for current information.