Article
Changes in Iowa's Capital Gains Tax
Iowa Ag Review
Abstract
Late in the 1998 Legislative session, the Iowa legislature passed and Governor Branstad signed into law a provision that eliminates state capital gains tax when a business is sold to a lineal descendant. Why did this happen, and what are the likely effects?
Citation Information
Dermot J. Hayes. "Changes in Iowa's Capital Gains Tax" Available at: http://works.bepress.com/dermot_hayes/117/