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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| Corporate Author: | |
| Other Authors: | , , |
| Format: | Online |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management,
c[2003]-
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| Series: | Tax management portfolios ;
833-3rd |
| Subjects: | |
| Online Access: | https://www.bloomberglaw.com/product/tax/citation/tm%20833 |
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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: | Formerly published in Washington, D.C., 2003-2007 Co-author: Eric Tausner, <Oct. 4, 2007> Title from title screen (viewed Dec. 1, 2011) |
| Publication Frequency: | Updated irregularly |
| Format: | Mode of access: World Wide Web |
| Bibliography: | Includes bibliographical references |