Home > Iowa State University Digital Press > Journals > Agricultural Law Digest > Vol. 8 (1997) > No. 18
Article Title
Abstract
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.
Recommended Citation
Harl, Neil
(1997)
"The Family-Owned Business Exclusion: How Useful is it?,"
Agricultural Law Digest: Vol. 8
:
No.
18
, Article 1.
Available at:
https://lib.dr.iastate.edu/aglawdigest/vol8/iss18/1
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