Valuation : general and real estate /

"... reviews the methods commonly used in the valuation of assets, including real estate. The fair market value of an asset ultimately determined must be one which fits within the definition of what a willing buyer would pay to a willing seller for the asset, neither being under any compulsion...

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Bibliographic Details
Previous Title:Hood, L. Paul, 1960- Valuation.
Main Author: Kelley, Carol A
Corporate Author: Tax Management Inc
Format: Book
Language:English
Published: Arlington, Va. : Tax Management, c2012-
Series:Tax management portfolios ; 830-3rd
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LEADER 00000cai a2200000Ia 4500
001 823504987
003 OCoLC
005 20130109000000.0
008 130107c20129999vauuu l 0 2eng d
020 |a 9781558719880 
020 |a 1558719881 
035 |a (SKY)253718557 
040 |a BRY  |c BRY  |d BRY  |d ONA 
043 |a n-us--- 
049 |a VLA 
090 |a KF6289.A1  |b .T34 v.830 2012 
100 1 |a Kelley, Carol A 
245 1 0 |a Valuation :  |b general and real estate /  |c by Carol A. Kelley ; revised a prior version by L. Paul Hood, Jr 
246 3 0 |a General and real estate 
260 |a Arlington, Va. :  |b Tax Management,  |c c2012- 
300 |a v. (loose-leaf) :  |b ill. ;  |c 28 cm 
310 |a Updated irregularly 
490 1 |a Tax management portfolios ;  |v 830-3rd 
500 |a "Revises and supersedes 830-2nd T.M." 
504 |a Includes bibliographical references 
505 0 |a Detailed analysis. Introduction -- General rules of valuation -- Special use valuation of real estate -- [section] 2032A -- Special valuations rules : chapter 14 -- Specific types of property -- Accuracy-related penalties -- Appraisals and expert witnesses; appraisal standards; appraisal process -- Other tax issues -- Table of worksheets -- Bibliography 
520 |a "... reviews the methods commonly used in the valuation of assets, including real estate. The fair market value of an asset ultimately determined must be one which fits within the definition of what a willing buyer would pay to a willing seller for the asset, neither being under any compulsion to buy or sell, with both parties having a reasonable knowledge of all relevant facts. In the case of real estate, the value generally is based upon the highest and best use of the property"--P. iii 
530 |a Also available online at:  |u http://taxandaccounting.bna.com/btac/display/link_res.adp?lt=email&fname=tm_830&split=1 
650 0 |a Real property  |x Valuation  |z United States 
650 0 |a Inheritance and transfer tax  |x Law and legislation  |z United States 
710 2 |a Tax Management Inc 
780 0 0 |a Hood, L. Paul, 1960-  |t Valuation.  |d Arlington, Va. : Tax Management Inc., c2003-  |w (OCoLC)52081034 
830 0 |a Tax management portfolios ;  |v 830-3rd 
907 |a .b2178485 
998 |a secnd 
999 |c 102030 
852 |a Law Library  |b Second Floor  |h KF6289.A1 .T34 v.830 2012  |p 33940004209712