 | United States - 1983 - 968 lapas
...date of the decedent's death. (B) Value based on net share rental in certain cases (i) In general If there is no comparable land from which the average annual gross cash rental may be determined but there is comparable land from which the average net share rental may be determined, subparagraph... | |
 | United States. Tax Court - 1989 - 1448 lapas
...valued property and cash rentals from that property. Sec. 20.2032A-4(b)(2)(i), Estate Tax Regs. If it is established that there is no comparable land from which the annual gross cash rentals The Internal Revenue Service issues an annual revenue ruling setting forth... | |
 | United States. Congress. Joint Committee on Taxation - 1976 - 710 lapas
...inflated farmland values. However, this special farm valuation method is not applicable where — (i) It is established that there is no comparable land...annual gross cash rental may be determined, or (ii) The executor elects to have the value of the farm determined bv applying the mnltinle factor method... | |
 | United States. Congress. House. Committee on Ways and Means - 1976 - 120 lapas
...before the date of the decedent's death. However, this special farm valuation rule does not apply — (i) where it is established that there is no comparable land from which the average annual gross rental may be determined or (ii) where the executor elects to have the value of the farm determined... | |
 | United States. Congress. Joint Committee on Taxation - 1979 - 1570 lapas
...estate (for example, comparable sales) and any other factors that fairly value the property. If there is comparable land from which the average annual gross cash rental may be determined, then farm property may also be valued 1 For purposes of the 50 percent and 25 percent tests, the value... | |
 | United States. Congress. Joint Committee on Taxation - 1980 - 76 lapas
...other factors that fairly value the farm property. The formula method may be used only if there is comparable land from which the average annual gross cash rental may be determined. Under the formula method, the value of qualified farm property is determined by (1) subtracting from... | |
 | 1980 - 20 lapas
...estate, for example, comparable sales, and any other factors that fairly value the property. If there is comparable land from which the average annual gross cash rental may be determined, then farm property may also be valued under the formula method (sec. 2032A(e) (7) (A)). Under the formula... | |
 | United States. Congress. House. Committee on Ways and Means - 1980 - 46 lapas
...estate (for example, comparable sales) and any other factors that fairly value the property. If there is comparable land from which the average annual gross cash rental may be determined, then farm property may also be valued under the formula method (Code sec. 2032A(e) (7) (A)). Under... | |
| |
... average annual gross cash rental may be determined and that there is no comparable land from which the average net share rental may be determined, or (ii) where the executor elects to have the value of the farm for farming purposes determined under... 
