Special Use Valuation Under the Internal Revenue Code: Does it Matter Now and Will it Matter in the Future?

Rusty Wade Rumley

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Special Use Valuation Under the Internal Revenue Code: Does it Matter Now and Will it Matter in the Future?

机译：内部税收法下的特殊用途估价：现在是否重要，将来是否重要？

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Presently, § 2032A is of little value to the vast majority of estate planners because of the high Unified Credit amount. However, despite thernfact that § 2032A is of little value today, it may become important in the future because use of this provision closely resembles the cyclic nature of agriculture. Farm size continues to increase in commercial farms and land prices will most likely increase in the future. Additionally, the secondary value of the legislative, administrative, and judicial changes to the statute over the decades provides lawmakers with a guide to craft future legislation that more closely targets selected groups or issues, as can be seen in the proposed "Family Farm Preservation and Conservation Estate Tax Act".

机译：目前，由于统一信贷额度很高，第2032A条对绝大多数房地产规划师而言价值不高。但是，尽管事实上第2032A条在今天没有什么价值，但由于使用该条款与农业的循环性质非常相似，因此在将来可能变得很重要。商业农场的农场规模继续增加，将来土地价格很可能会增加。此外，数十年来法规的立法，行政和司法变革的次要价值为立法者提供了指导，使其可以制定出更紧密地针对选定群体或问题的未来立法，如拟议中的“家庭农场保护和保护”可见。《保护遗产税法》。

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《Kentucky journal of equine, agriculture, and natural resources law》 |2012年第2期|p.315-337|共23页
作者
Rusty Wade Rumley;
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Staff Attorney, National Agricultural Law Center;

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Special Use Valuation Under the Internal Revenue Code: Does it Matter Now and Will it Matter in the Future?

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