Assertion: estate's value | /r/HasProperty | determined
Facets:
value: as of the date of death
type: TEMPORAL
Source sentences:
text: Once the value of the "gross estate" is determined, the law provides for various "deductions" (in Part IV of Subchapter A of Chapter 11 of Subtitle B of the Internal Revenue Code) in arriving at the value of the "taxable estate.
text: The value of the assets is determined as of the date of death, unless the state allows the executor to choose an alternate valuation date.