000 00732cab a2200229 4500
001 ABS56419
008 090401t1996 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u23468
041 _aeng
245 _aIHT business and agricultural relief: farmland with development value
260 _c1996
350 _a0
490 _aFarm Tax Brief
_v(11)9 October 1996, 69-70(2)
520 _aConcludes the article, see Abs55894 for first part. Considers factors to be considered when making lifetime gifts of development land.
650 _aAGRICULTURAL PROPERTY RELIEFS
650 _aBUSINESS PROPERTY RELIEFS
650 _aFARMLAND
650 _aINHERITANCE TAX
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c15682
_d15682