Tax Court clarifies requirements for special-use valuation
Article Abstract:
The authors discuss the US Tax Court's memo on Estate of Rogers regarding the requirements for special use valuation for decedents' estates.
Publication Name: Estate Planning
Subject: Law
ISSN: 0094-1794
Year: 2001
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Valuation developments highlight the importance of appraisals
Article Abstract:
The author discusses the role of appraisers in resolving estate and gift tax determination problems.
Publication Name: Estate Planning
Subject: Law
ISSN: 0094-1794
Year: 2001
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An A-Z 'to do' list following EGTRRA
Article Abstract:
The impact of the Economic Growth and Tax Relief Reconciliation Act of 2001 on the estate planning process is analyzed. Changes in the laws involving cash rents, deferred tax payment, recordkeeping, trusts and state tax laws are evaluated.
Publication Name: Estate Planning
Subject: Law
ISSN: 0094-1794
Year: 2001
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