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The impact of the Economic Recovery Tax Act of 1981 on the intergenerational transfer of farm estates

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  • Johnson, Sandra L.

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  • Johnson, Sandra L., 1982. "The impact of the Economic Recovery Tax Act of 1981 on the intergenerational transfer of farm estates," ISU General Staff Papers 1982010108000017435, Iowa State University, Department of Economics.
    • Handle: RePEc:isu:genstf:1982010108000017435
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    References listed on IDEAS

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    1. Boehlje, Michael & Good, William & Harl, Neil & Achterhof, John, 1979. "Intergenerational Transfers And Estate Planning: The Iowa Experience," ISU General Staff Papers 197901010800001074, Iowa State University, Department of Economics.
    2. Boehlje, Michael & Krause, Kenneth, 1981. "Economic and Federal Tax Factors Affecting the Choice of a Legal Farm Business Organization," Agricultural Economic Reports 307902, United States Department of Agriculture, Economic Research Service.
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    Cited by:

    1. Michael Boehlje & Hoy Carman, 1982. "Tax Policy: Implications for Producers and the Agricultural Sector," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 64(5), pages 1030-1038.
    2. Lowenberg-DeBoer, James & Boehlje, Michael, 1985. "The Estate Tax Provision Of The 1981 Economic Recovery Tax Act: Which Farmers Benefit?," Southern Journal of Agricultural Economics, Southern Agricultural Economics Association, vol. 17(2), pages 1-10, December.

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