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
Main Author: Zumbach, Steven E., 1950-
Corporate Author: Tax Management Inc
Other Authors: Reames, Wayne E, Tausner, Eric R, Krishna, Dean V
Format: Electronic Continuing Resource
Published: Arlington, VA : Tax Management, c[2003]-
Series:Tax management portfolios ; 833-3rd
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