This statute establishes an alternative land valuation method used in the calculation of federal estate taxes that must be paid at the time of estate settlement.
Laws
“Valuation of Farm Property for Estate Taxation”
Downloadable Documents
Authority Type
Statutes and Ordinances
State
National
Level of Government
Federal
Law Type
Federal Laws
Keywords
Farm Transfer
Citation
26 U.S.C. § 2032A (2012).
