000 00742cab a2200253 4500
001 ABS44757
008 090401t1991 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u48930
041 _aeng
100 _aEamer, K.
245 _aFarming companies
260 _c1991
350 _a0
490 _aTaxation
_v127(3307) 20 June 1991, 304-307(4)
520 _aDiscusses the valuation of farming shareholdings for tax purposes concentrating on minority shareholdings . Examines case law and sets out worked examples.
650 _aCAPITAL GAINS TAX
650 _aFARMING COMPANIES
650 _aINHERITANCE TAX
650 _aSHARES
650 _aTAXATION
690 _aRATING AND VALUATION
942 _n0
948 _c04/03/1997
999 _c30695
_d30695