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- Title
LOWERING VALUES: THE FEDERAL ESTATE TAX AND THE AMERICAN FARMER.
- Authors
Taylor, Alicia Leanne
- Abstract
The article examines the statistical data collected by the United States Department of Agriculture (USDA), which relates to the federal estate tax on farmers and ranchers. It further analyzes the general provisions of the Economic Growth and Tax Relief Reconciliation Act (EGTRRA) and the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. The special estate tax treatments, tax combinations and tax liabilities for different farmers are also discussed.
- Subjects
UNITED States; STATISTICS; UNITED States. Dept. of Agriculture; INHERITANCE &; transfer tax; LEGAL liability; RANCHERS; TAXATION of farmers; LAW; TAX laws; TAXATION
- Publication
University of Florida Journal of Law & Public Policy, 2011, Vol 22, Issue 2, p183
- ISSN
1047-8035
- Publication type
Article