000 00663cab a2200205 4500
001 ABS48340
008 090401t1993 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u66262
041 _aeng
245 _aPartnership tenancy values
260 _c1993
350 _a0
490 _aFarm Tax Brief
_v8(3) March 1993, 19-20(2)
520 _aDetails an example of how to deal with a non-assignable agricultural tenancy which has a significant capital value for tax purposes. Cites case law.
650 _aPROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
650 _aCAPITAL VALUE
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c41429
_d41429