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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|Format:||Electronic Continuing Resource|
Arlington, VA :
|Series:||Tax management portfolios ;
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