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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