capital gain tax, page-26

levelhead,
As my broker said when i asked on that subject,even he had to get their accounting dept on it to find the asnswer, but says it would make an interesting test case in court because that ruling would imply that if you own land even where you have no income coming in you again should not get the discount but eveyone claims it including i bet all the polies, judges and even ppl at the ato i bet!