3 resultados para Inheritance and transfer tax

em DigitalCommons@University of Nebraska - Lincoln


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In the next decades, aging farmers in the United States will make decisions that affect almost 1 billion acres of land. The future of this land will become more uncertain as farm transfer becomes more difficult, potentially changing the structure of agriculture through farm consolidation, changes in farm ownership and management, or taking land out of production. The Great Plains Population and Environment Project interviewed farmers and their spouses between 1997 and 1999. Farm Family Survey participants were ambiguous about their plans to leave farming, transfer land to others, and even long-term land use, largely due to concerns about the continued economic viability of farming. Participants living far from metropolitan areas expected to sell or rent to other farmers, while those near residential real-estate markets expected to sell to developers. Delays in planning for retirement and succession were common, further threatening the success of intergenerational transitions.

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Living anionic polymerization of 4-vinylbenzocylobutene was performed in benzene at room temperature using sec-butyllithium as the initiator. Results of the kinetic studies indicated the termination- and transfer-free nature of the polymerization. Homopolymers with predictable molecular weights and narrow molecular weight distributions were produced, excluding the interference of the cyclobutene rings during initiation and propagation. Thermogravimetric analysis of poly(4-vinylbenzocyclobutene) in air showed a small weight gain at ~200 °C, a rapid decomposition at ~455 °C, and a gradual decomposition at ~566 °C. This behavior was attributed to the formation of radicals from the pendent benzocyclobutene functionality through o-quinodimethane intermediates and simultaneous decomposition/cross-linking reactions at high temperature. The living nature of the polymerization was also examined via sequential copolymerization with butadiene to form diblock copolymers.

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A corporation is an artificial person that is created and operated according to state corporation statutes. It is a separate taxpayer subject to specific and detailed federal, state, and local tax laws. The advice and service of your lawyer are indispensable in organizing and operating a farm corporation. There are three basic forms of farm business organization, the sole proprietorship, the partnership, and the corporation. Variations of these forms have resulted in the limited partnership and the "tax option" corporation. These three basic forms are discussed in this research publication.