•  
  •  
 

Abstract

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.

Share

COinS
 

To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.