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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Bibliographic Details
Main Author: Kelley, Carol A
Corporate Author: Tax Management Inc
Other Authors: Hood, L. Paul, 1960-
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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Table of Contents:
  • 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