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Partnership tenancy values

Partnership tenancy values - 1993 - Farm Tax Brief 8(3) March 1993, 19-20(2) .

Details an example of how to deal with a non-assignable agricultural tenancy which has a significant capital value for tax purposes. Cites case law.

Subjects--Topical Terms:
PROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
CAPITAL VALUE

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