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: | Zumbach, Steven E., 1950- |
Corporate Author: | Tax Management Inc |
Other Authors: | Reames, Wayne E, Krishna, Dean V |
Format: | Book |
Language: | English |
Published: |
Arlington, VA :
Tax Management,
2011-
|
Series: | Tax management portfolios ;
833-3rd |
Subjects: | |
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