Browse Decedents' estates topic

Valuation subtopic

Articles 1-24 out of 24 article(s) Title Author Type Date Words Stock-purchase agreement and insurance proceeds disregarded in valuation of decedent's stock. O'Driscoll, David Mar 1, 2006 829 Bongard: tax court incorrectly expands Sec. 2036(a)'s application. Satchit, Vinu Aug 1, 2005 3157 Good news for surviving spouses with pre-1977 property. Dederyan, Karen Dec 1, 2004 574 Lessons of Thompson and Kimbell. Howell, R. Milton, III Dec 1, 2004 827 FLP's full value included in estate. O'Driscoll, David Nov 1, 2004 1096 Valid transfers excluded from gross estate. Pulliam, Darlene Oct 1, 2004 814 Discounting FLP interests. Schlueter, Joseph F. Feb 1, 2004 1143 Restricted lottery payments not valued under IRS actuarial tables. O'Driscoll, David Nov 1, 2003 772 PAVE: a self-help technique for estate tax valuation methods. Brunner, S. Dresden; Lile, Laird A. Oct 1, 2001 3878 Value of decedent's unfinished residence, not completed value, was includible in gross estate. Fiore, Nicholas J. Jul 1, 2001 1159 Sec. 2032(d)(2) time limit for electing AVD. Koppel, Michael D. Dec 1, 2000 854 Alternative date. Laffie, Lesli S. Oct 1, 2000 223 Estate of Simplot: the Tax Court applies a significant premium to voting privileges. Pratt, David; Bucher, Elaine M. Apr 1, 2000 3390 Tax advantages in fractionalizing ownership. Lusby, Roger W., III Dec 1, 1999 481 QTIP and non-QTIP asset aggregation for estate tax valuation purposes rejected. Sager, Clayton R. Jun 1, 1999 1260 Jointly owned property may not be subject to valuation discounts. Dunn, Lee Apr 1, 1999 780 One plus one equals two - sometimes! Rhine, David S. May 1, 1997 623 Significant recent developments in estate planning. Zysik, Jeffrey C. Dec 1, 1996 9189 The effect of subsequent events on hard-to-value assets. Washelesky, Frank L. Oct 1, 1996 596 Substantial modifications of buy-sell agreements. Hudson, Boyd D. Oct 1, 1996 611 Credit for prior transfers can produce a significant reduction in estate tax. Strobel, Caroline D. Aug 1, 1996 3874 A close shave with the IRS. Haake, Daniel J. Brief Article Dec 1, 1995 290 Different values for the same stock in the same estate tax return. Josephs, Stuart R. Brief Article May 1, 1994 278 Significant recent developments in estate planning. Carlson, David K. Jan 1, 1994 10560