IRS regulations increasing imputed interest rates and interpreting estate tax law concerning valuation of family farm and other business properties
Subtitle: 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.
Publisher: U.S. G.P.O.
Published: 1981
Place of publication: Washington
Language: eng
Number of pages: 256
Subjects: United States. Internal Revenue Service.; Business enterprises -- Valuation -- United States.; Family farms -- Valuation -- Law and legislation -- United States.; Inheritance and transfer tax -- Law and legislation -- United States.; Income tax deductions for interest -- United States.; Imputed interest -- United States.
Notes: Includes bibliographical references.
Item 1038-A, 1038-B (microfiche)