000			00591cab a2200169 4500
001			WB2347-46
008			090401t xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u59823
041			_aeng
245			_aMilk quotas and IHT valuation s
350			_a0
490			_aFarm Tax Brief _vvol 2 no 9, 11/87 p74
520			_aDiscusses an Australian case Baron-Hay v Commissioner of Probate Duties 1968 and the support it gives to the approach commonly taken by the Board of Inland Revenue in cases of Inheritance Tax on milk quotas.
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c36785 _d36785