Farm Tax Fairness: Hearing Before the Subcommittee on Energy and Agricultural Taxation of the Committee on Finance, United States Senate, One Hundred Second Congress, Second Session, on S. 710, S. 887, S. 900, S. 1045, S. 1061, S. 1130, S. 2202, and H.R. 1711, April 29, 1992, Volume 4

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Page 159 - DESCRIPTION OF MISCELLANEOUS FARM TAX PROPOSALS (S. 710, S. 887, S. 900, S. 1045, S. 1061, S. 1130, AND S. 2202) Scheduled for a Hearing BEFORE THE SUBCOMMITTEE ON ENERGY AND AGRICULTURAL TAXATION OF THE SENATE COMMITTEE ON FINANCE ON APRIL 29, 1992
Page 1 - Daschle said. OPENING STATEMENT OF HON. TOM DASCHLE, A US SENATOR FROM SOUTH DAKOTA, CHAIRMAN OF THE SUBCOMMITTEE Senator DASCHLE. The hearing will come to order. I want to welcome everybody here this
Page 4 - KENT CONRAD, A US SENATOR FROM NORTH DAKOTA Senator Conrad. Thank you very much, Mr. Chairman. First, I want to thank you for holding
Page 175 - This would offer the farmer a greater after-tax return than would many other alternative investments. In addition, farmers would postpone taxation of the contributed gain until the contributions are withdrawn, at which time they may be taxed at a lower rate than when the contribution was made. 7
Page 28 - Thank you, Mr. Chairman. I have a written statement that I would like to have as part of the record.
Page 1 - was convened, pursuant to notice, at 2:05 pm, in room SD-215, Dirksen Senate Office Building, Hon. Tom Daschle (chairman of the subcommittee) presiding. Also present: Senator
Page 187 - which passes to a member of the decedent's family (a "qualified heir' ) on the basis of its actual use rather than its highest and best use. The estate tax benefit of the special valuation is recaptured if the qualified heir disposes of the property (other than to a family member) or ceases to use the property in the qualified use within 10 years after the decedent's death.
Page 38 - The bill does not change the present law requirement that a qualified heir owning the real property after the decedent's death use it in the qualified use throughout the recapture period.
Page 216 - members of the committee. For the record, I am Sarah Vogel, Agriculture Commissioner for the State of North Dakota. I appreciate the opportunity to testify before your committee this
Page 7 - Kasten. STATEMENT OF HON. ROBERT W. KASTEN, A US SENATOR FROM WISCONSIN Senator Kasten. Mr. Chairman, first of all, thank you very much.

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