Assertion: estate's value | /r/HasProperty | deducted
Facets:
Source sentences:
text: The value of farm property (land, stock, produce, equipment, etc.) can be deducted from the taxable value of an estate as long as the value of farm property comprises at least half of the total adjusted value of the estate and meets other statutory requirements.
text: Gifts made to charities and the value of assets transferred to a spouse can also be deducted.