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Dangerous trap for Donees

McCutcheon, B.

Dangerous trap for Donees - 1992 - Taxation 129(3357) 11 June 1992, 247-248(2) .

Warns of a mismatch between capital gains and inheritance tax roll-over provisions.

Subjects--Topical Terms:
CAPITAL GAINS TAX
FARM PARTNERSHIP
INHERITANCE TAX
ROLL OVER RELIEF

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