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Section 2032A -- special use valuation

Author: Steven E Zumbach; Wayne E Reames; Eric R Tausner; Dean V Krishna; Tax Management Inc.
Publisher: Arlington, VA : Tax Management, c[2003]-
Series: Tax management portfolios, 833-3rd.
Edition/Format:   Website : Document : Updating website   Continually Updated Resource   Computer File : EnglishView all editions and formats
Summary:
"Generally, assets included in a decedent's gross estate are valued at their "highest and best use" for estate tax purposes. As discussed in this Tax Management Portfolio ... if specific requirements are met, [section] 2032A permits an alternative method for valuing certain real property used either as a farm for a farming purpose or in a trade or business other than farming. This alternative method is intended to  Read more...
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Additional Physical Format: Print version:
Zumbach, Steven E., 1950-
Section 2032A--special use valuation.
Arlington, VA : Tax Management, ©2011-
(OCoLC)765366020
Material Type: Document, Updating website, Internet resource
Document Type: Internet Resource, Computer File, Continually Updated Resource
All Authors / Contributors: Steven E Zumbach; Wayne E Reames; Eric R Tausner; Dean V Krishna; Tax Management Inc.
OCLC Number: 60410319
Notes: Formerly published in Washington, D.C., 2003-2007.
Co-author: Eric Tausner, .
Title from title screen (viewed Dec. 1, 2011).
Details: Mode of access: World Wide Web.
Contents: Detailed analysis. Introduction --
Eligibility criteria --
Definitions --
Valuation --
Reduction limitation --
Recapture: The additional estate tax --
Election --
Special lien --
Adjusted basis and gain on transfer --
Corporations, partnerships and trusts --
Section 2032A and [section] 2032 alternate valuation --
Gift and generation-skipping transfer taxes --
Planning --
Working papers.
Series Title: Tax management portfolios, 833-3rd.
Other Titles: Special use valuation
Responsibility: Steven E. Zumbach, Wayne E. Reames and Dean V. Krishna.

Abstract:

"Generally, assets included in a decedent's gross estate are valued at their "highest and best use" for estate tax purposes. As discussed in this Tax Management Portfolio ... if specific requirements are met, [section] 2032A permits an alternative method for valuing certain real property used either as a farm for a farming purpose or in a trade or business other than farming. This alternative method is intended to reflect the (lower) value of the property in its current use."

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