000 00655cab a2200241 4500
001 ABS46665
008 090401t1992 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u59073
041 _aeng
100 _aMcCutcheon, B.
245 _aDangerous trap for Donees
260 _c1992
350 _a0
490 _aTaxation
_v129(3357) 11 June 1992, 247-248(2)
520 _aWarns of a mismatch between capital gains and inheritance tax roll-over provisions.
650 _aCAPITAL GAINS TAX
650 _aFARM PARTNERSHIP
650 _aINHERITANCE TAX
650 _aROLL OVER RELIEF
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c36183
_d36183