The publication of several studies on who pays federal estate tax and, specifically, the impact on farm and ranch businesses1 has heightened interest in the 2001 law mandating repeal of the federal estate tax after 20092 at a time when the Congress is trying to craft a compromise provision.3 The recently published studies have demolished the myth that farm and ranch businesses are in jeopardy from the federal estate tax.
Harl, Neil E.
"Does the Federal Estate Tax Jeopardize Farm and Ranch Businesses?,"
Agricultural Law Digest: Vol. 16
, Article 1.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol16/iss15/1