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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Previous Title: | Zumbach, Steven E., 1950- Section 2032A-- special use valuation. |
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Main Author: | |
Corporate Author: | |
Other Authors: | , |
Format: | Book |
Language: | English |
Published: |
Arlington, VA :
Tax Management,
2011-
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Series: | Tax management portfolios ;
833-3rd |
Subjects: | |
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Summary: | "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 property used either as a farm for a farming purpose or in a trade or business other than farming. This alternative method is intended to reflect the (lower) value of the property in its current use." |
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Item Description: | Kept up to date with replacement pages "This portfolio revises and supersedes 833-2nd T.M." |
Physical Description: | volumes (loose-leaf) ; 28 cm |
Publication Frequency: | Updated irregularly |
Bibliography: | Includes bibliographical references (pages C1-C5) |
ISBN: | 9781558718838 1558718834 |