Section 2032A--special use valuation /

"Generally, assets included in a decedent's gross estate are valued at their "highest and best use" for estate tax purposes. As discussed in this Tax Management Portfolio ... if specific requirements are met, [section] 2032A permits an alternative method for valuing certain real...

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Bibliographic Details
Previous Title:Zumbach, Steven E., 1950- Section 2032A-- special use valuation.
Main Author: Zumbach, Steven E., 1950-
Corporate Author: Tax Management Inc
Other Authors: Reames, Wayne E, Krishna, Dean V
Format: Continuing Resource
Published: Arlington, VA : Tax Management, 2011-
Series:Tax management portfolios ; 833-3rd
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Second Floor

Holdings details from Second Floor
Call Number: KF6289.A1 .T34 v.833-3rd