LEADER 01539nam 2200421 450 001 9910716846103321 005 20211001140723.0 035 $a(CKB)5470000002525725 035 $a(OCoLC)1272909615 035 $a(EXLCZ)995470000002525725 100 $a20211001d2016 ua 0 101 0 $aeng 135 $aur||||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 14$aThe effect on family farms of changing capital gains taxation at death /$fTia M. McDonald, Ron Durst, and Christine Whitt 210 1$a[Washington, D.C.] :$cUnited States Department of Agriculture, Economic Research Service,$d2021. 215 $a1 online resource (ii, 16 pages) $ccolor illustrations 225 1 $aEconomic brief ;$vnumber 31 300 $a"September 2021." 320 $aIncludes bibliographical references (page 16). 606 $aCapital gains tax$zUnited States 606 $aInheritance and transfer tax$zUnited States 606 $aFamily farms$xTaxation$zUnited States 615 0$aCapital gains tax 615 0$aInheritance and transfer tax 615 0$aFamily farms$xTaxation 700 $aMcDonald$b Tia M.$01416729 702 $aDurst$b Ron 702 $aWhitt$b Christine 712 02$aUnited States.$bDepartment of Agriculture.$bEconomic Research Service, 801 0$bGPO 801 1$bGPO 906 $aBOOK 912 $a9910716846103321 996 $aThe effect on family farms of changing capital gains taxation at death$93522995 997 $aUNINA