Home > Iowa State University Digital Press > Journals > Agricultural Law Digest > Vol. 21 (2010) > No. 4
Article Title
Abstract
Although less common than a half century ago,1 it is not at all unusual to see use made of legal life estates and remainders, not to mention life estates and remainders in trust. A major concern is what is the income tax basis for a remainder and what happens if the holder of the life estate predeceases the remainder interest holder? Is the holder of the remainder interest entitled to receive a new income tax basis at death?
Recommended Citation
Harl, Neil E.
(2010)
"Income Tax Basis for a Remainder Interest,"
Agricultural Law Digest: Vol. 21
:
No.
4
, Article 1.
Available at:
https://lib.dr.iastate.edu/aglawdigest/vol21/iss4/1
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Agricultural and Resource Economics Commons, Agricultural Economics Commons, Agriculture Law Commons, Public Economics Commons
