Vol. 34, Issue 5, 1982September 01, 1982 EDT
Differential Assessment for Agricultural Land Creates a Tax Haven for Speculators
Differential Assessment for Agricultural Land Creates a Tax Haven for Speculators
Carrie L. Stradley,
Articles in Vol. 34, Issue 5, 1982
Vol. 34, Issue 5, 1982
- The Strategy of Tax Reform: A Tale of Three LoopholesGilbert P. Verbit
- Conforming Section 2039 to the Goals of Estate TaxJames W. Colliton
- The Accumulated Earnings Tax: The Relationship Between Earnings and Profits and Accumulated Taxable Income in a Redemption TransactionRichard L. Doernberg
- The Qualified Terminable Interest Rule: An OverviewMarie Landroche
- Assult on FIRPTA--An Example of the Problems Inherent in the Current Process of Writing Tax TreatiesRichard C. Jans
- Prepaid Income for Future Services: When May Accrual Basis Taxpayer Utilize the Deferral Technique?Gary J. Cohen
- Refining "Sale or Exchange" in Light of CraneElizabeth S. Wheeler
- "Continuity of Business Enterprise" and the Liquidation-Reincorporation Battle: Is Treasury Regulation Sec. 1.3681(d) a Trojan Horse?I. Paul Mandelkern
- Differential Assessment for Agricultural Land Creates a Tax Haven for SpeculatorsCarrie L. Stradley
Carrie L. Stradley, Differential Assessment for Agricultural Land Creates a Tax Haven for Speculators, 34 Fla. L. Rev. 848 (1982).