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Browse Decedents' estates topic

Valuation subtopic

Articles

1-27 out of 27 article(s)
Title Author Type Date Words
Personal representative entitled to purchase property of decedent's estate for fair market value. Sep 22, 2015 512
Cars for cash. Brief article May 26, 2014 136
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
Post-death events and valuation of claims. Maples, Larry Nov 1, 2003 1655
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

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