Recent developments in federal tax valuation
Subtitle: course materials from the December 13, 2007 program in Portland
By: [John A. Bogdanski].
Contributors: Oregon Law Institute.
Publisher: Oregon Law Institute of Lewis & Clark Law School
Published: 2007
Place of publication: Portland, OR
Language: eng
Number of pages: 65
Subjects: Income tax -- Law and legislation -- United States.; Inheritance and transfer tax -- Law and legislation -- United States.; Tax assessment -- Law and legislation -- United States.; Valuation -- United States.
Notes: Includes bibliographical references.
Table of contents: value: Family limited partnerships; value: "Built-in" taxes and C Corporation stock; value: Annuity trusts and unitrusts; value: Deductible claims against the estate (and the drift away from fair market value); value: The burden of proof in valuation litigation; value: Evolution of the discount for lack of marketability; value: Regulation of appraisers; value: Actual dividends and stock valuation; value: S Corporations; value: Consistency rules; value: Undivided interests in art and other tangible personal property; value: How comparable are your comparables?; value: More cases on the lottery winnings front; value: Minority discounts for diversified entities; value: Mineral property.