Calker, Klaas Jan van; Berentsen, Paul B.M.; Boer, Imke … - International Farm Management Association - IFMA - 2003
Since the enactment of the Economic Growth and Tax Relief Reconciliation Act of 2001, owners and operators of farms and ranches have opportunities to evaluate new estate planning strategies for the transfer of farm businesses to subsequent generations. However, with provisions of the Act to be...
