Title

Estate and gift taxation: Valuation discounts in determining the market value of real estate.

SelectedWorks Author Profiles:

James A. Fellows

Document Type

Article

Publication Date

2001

Date Issued

January 2001

Date Available

December 2013

ISSN

0034-0790

Abstract

Excerpt: “The authors of this article offer an overview of the pertinent cases—to reveal that the taxpayer has the burden of proof in establishing the amount of any and all discounts when interests in a closely held entity are transferred by gift or death.” (p.44)

Comments

Excerpt only. Full-text article is available only through licensed access provided by the publisher. Published in Real Estate Review, 30(4), 44-57.

Language

en_US

Publisher

Warren, Gorham and Lamont

Creative Commons License

Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.

This document is currently not available here.

Share

COinS