Assertion: inheritance's value | /r/HasProperty | determined
Facets:
value: next
type: OTHER
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: Next, the date-of-death values of the deceased's assets must be determined.