One of the centerpieces of the Taxpayer Relief Act of 1997 was the family-owned business exclusion, or FOBE. The various requirements of FOBE were discussed in the August 8, 1997, issue of the Digest.
"The Family-Owned Business Exclusion: How Useful is it?,"
Agricultural Law Digest: Vol. 8
, Article 1.
Available at: https://lib.dr.iastate.edu/aglawdigest/vol8/iss18/1