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David Repp, Real Estate & Land Use, Taxation Law, Trusts & Estates Law
absorption discount, buy-sell agreements, Chapter 9H, closely-held business, Estate planning for farmers, estate planning for landowners, gift of partnership interest, Internal Revenue Code, Internal Revenue Service, Iowa farmland, lack of marketability discount, limited liability company, marketability discount, minority discount, minority interest discount, planning for maximum step up in basis, sale restrictions, valuation discounts
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