This fourth article in this series points up the importance of taxes in planning the distribution or transfer of farm and other property. Of interest here are estate, inheritance and gift taxes, and how they apply.
Timmons, John F. and O'Byrne, John C.
"What Taxes and How Much?,"
Iowa Farm Science: Vol. 15
, Article 4.
Available at: http://lib.dr.iastate.edu/farmscience/vol15/iss9/4