Farm and ranch businesses for many years have been eligible for discounts for minority interest and for nonmarketability. Since 1976, farmland used in a business has been eligible for special use valuation at death for federal estate tax purposes. The question has been whether the two types of discounts could both be claimed with respect to the same property.
""Stacking" Deductions For Special Use Valuation and Minority Discount,"
Agricultural Law Digest: Vol. 7
, Article 1.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol7/iss2/1