Special Estate Tax Valuation of Farmland and the Emergence of a Landholding Elite Class

Authors

Roland L. Hjorth, University of Washington School of Law

Abstract

Examines Internal Revenue Code provisions on farmland as an inheritable asset, including those provisions that offer substantial tax savings.

First Page

609

Recommended Citation

Roland L. Hjorth, Special Estate Tax Valuation of Farmland and the Emergence of a Landholding Elite Class, 53 Wash. L. Rev. 609 (1978).
Available at: https://digitalcommons.law.uw.edu/wlr/vol53/iss4/3