 | United States. Internal Revenue Service - 1976 - 612 lapas
...joint interests created after December 31, 1976. Sec. 2003. Special Valuation for Certain Property The Act provides that, if certain conditions are met,...executor may elect to value Qualified real property included in the decedent's gross estate on the oasis of such property's value in its current use Under... | |
 | United States. Congress. Senate. Committee on Finance - 1976 - 184 lapas
...forced to sell the land for development purposes. Explanation of provision The committee amendment provides that, if certain conditions are met. the...executor may elect to value qualified real property included in the decedent's gross estate on the basis of the property's value in its current use, rather... | |
 | 1976 - 108 lapas
...prematurely sold or is converted for nonqualifying purposes. Explanation of provision The committee amendment provides that, if certain conditions are met, the...executor may elect to value qualified real property included in the decedent's gross estate on the basis of the property's value in its current use, rather... | |
 | 1976 - 656 lapas
...follows HR 14844. Senate amendment.—No provision. Special Valuation for Certain Property HR 14844 provides that, if certain conditions are met, the...executor may elect to value qualified real property included in the decedent's gross estate on the basis of such property's value in its current use rather... | |
 | 1976 - 656 lapas
...follows HR 14844. Senate amendment.—No provision. Special Valuation for Certain Property HR 14844 provides that, if certain conditions are met, the...executor may elect to value qualified real property included in the decedent's gross estate on the basis of such property's value in its current use rather... | |
 | United States. Congress. Joint Committee on Taxation - 1976 - 710 lapas
...or is converted to nonqualifying uses. Explanation of provisions Special valuation in general.—The Act provides that, if certain conditions are met, the executor may elect to value real property included in the decedent's estate which is devoted to farming or closely held business... | |
 | United States. Congress. House. Committee on Ways and Means - 1976 - 120 lapas
...31,1976. Sec. 2203. Valuation Sec. 2203 (a). Valuation of certain real property The proposed amendment provides that if certain conditions are met, the executor may elect to value real property included in the decedent's estate which is devoted to farming or other closely held businesses,... | |
 | United States. Congress. House. Committee on Ways and Means - 1976 - 132 lapas
...31,1976. Sec. 2203. Valuation Sec. 2203 (a). Valuation of certain real property The proposed amendment provides that if certain conditions are met, the executor may elect to value real property included in the decedent's estate which is devoted to farming or other closely held businesses,... | |
 | 1976 - 1540 lapas
...converted to nonqualifying uses. Explanation of provision* KperiaJ ralwition in genera 1 .—The bill provides that, if certain conditions are met, the executor may elect to value real property included in the decedent's estate which is devoted to farming or closely held business... | |
 | United States. Congress. House. Committee on Ways and Means - 1976 - 288 lapas
...descendants, parents, and aunts or uncles of the decedent and their descendants. The bill would provide that if certain conditions are met, the executor may elect to value real property included in the decedent's estate which is devoted to farming or other closely held businesses,... | |
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[The Act] provides that if certain conditions are met, the executor may elect to value qualified real property on the basis of such property's value in its current use rather than on the basis of its highest and best use. 
