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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| Main Author: | |
|---|---|
| Corporate Author: | |
| Other Authors: | |
| Format: | Online |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management,
[©2003]-
|
| Series: | Tax management portfolios ;
830-3rd |
| Subjects: | |
| Online Access: | https://www.bloomberglaw.com/product/tax/citation/tm%20830 |
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| LEADER | 00000cai a2200000Ka 4500 | ||
|---|---|---|---|
| 001 | ocm60410109 | ||
| 003 | OCoLC | ||
| 005 | 20161103090745.0 | ||
| 006 | m o d | ||
| 008 | 050520c20039999vau x w o b 0 2eng d | ||
| 040 | |a BNA |b eng |c BNA |d BNA |d OCLCQ |d ZSL |d OCLCO |d BNA |d OCLCA |d OCLCF |d OCLCO |d OCLCQ |d BNA | ||
| 043 | |a n-us--- | ||
| 049 | |a BNAM | ||
| 100 | 1 | |a Kelley, Carol A | |
| 245 | 1 | 0 | |a Valuation : |b general and real estate / |c Carol A. Kelley ; revising prior version by L. Paul Hood, Jr |
| 246 | 3 | 0 | |a General and real estate |
| 260 | |a Arlington, VA : |b Tax Management, |c [©2003]- | ||
| 310 | |a Updated irregularly | ||
| 490 | 1 | |a Estates, gifts and trusts portfolios ; |v 830-3rd | |
| 500 | |a Formerly published in Washington, D.C., 2003-2007 | ||
| 500 | |a Title from title screen (viewed Feb. 20, 2013) | ||
| 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 -- Working papers | |
| 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." | ||
| 538 | |a Mode of access: World Wide Web | ||
| 650 | 0 | |a Real property |x Valuation |z United States | |
| 650 | 0 | |a Inheritance and transfer tax |x Law and legislation |z United States | |
| 700 | 1 | |a Hood, L. Paul, |d 1960- |t Valuation | |
| 710 | 2 | |a Tax Management Inc | |
| 776 | 0 | 8 | |i Print version: |a Kelley, Carol A. |t Valuation. |d Arlington, Va. : Tax Management Inc., ©2012- |z 9781558719880 |w (OCoLC)823504987 |
| 830 | 0 | |a Tax management portfolios ; |v 830-3rd | |
| 856 | 4 | 0 | |u https://www.bloomberglaw.com/product/tax/citation/tm%20830 |
| 907 | |a .b2384218 | ||
| 998 | |a inter | ||
| 999 | |c 112501 | ||
| 852 | |a Law Library |b online | ||