000 00803cab a2200217 4500
001 ABS37468
008 090401t1987 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u4740
041 _aeng
100 _aVenables, R.
245 _aValuation of agricultural property
260 _c1987
350 _a0
490 _aTaxation
_v118 (3084) 13 February 1987, 397-421 (9)
520 _aThis two-part article examines the valuation of farmland for inheritance tax purposes. The first part is concerned with the principles of valuation, the controlled company as tenant and related property . The second part considers settled property .
650 _aPROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
650 _aCOMPANIES
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c2871
_d2871