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" In the case of livestock operations, the carrying capacity of the land; (7) Where the land is timbered, whether the timber is comparable to that on the subject property; (8) Whether the property as a whole is unified or whether it is segmented, and where... "
Background on Regulations Under Sections 482, 483, and 2032A of the Internal ... - 16. lappuse
1981 - 19 lapas
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The Code of Federal Regulations of the United States of America

1988 - 728 lapas
...of the land; (6) In the case of livestock operations, the carrying capacity of the land; (7) Where the land is timbered, whether the timber is comparable...and of proximity of the properties to local markets. (e) Effective interest rate defined — (1) Generally. The annual effective interest rate on new Federal...
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The Code of Federal Regulations of the United States of America

2000 - 816 lapas
...of the land; (6) In the case of livestock operations, the carrying capacity of the land; (7) Where the land is timbered, whether the timber is comparable...and value per se; and (10) Availability of, and type ot transportation facilities in terms of costs and of proximity of the properties to local markets....
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Code of Federal Regulations: Containing a Codification of Documents of ...

2002 - 818 lapas
...where segmented, the availability of the means necessary for movement among the different segmenta; (9) The number, types, and conditions of all buildings...and of proximity of the properties to local markets. (e) Effective interest rate defined — (1) Generally. The annual effective interest rate on new Federal...
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Major Estate and Gift Tax Issues: Hearings Before the Subcommittee on Estate ...

United States. Congress. Senate. Committee on Finance. Subcommittee on Estate and Gift Taxation - 1981 - 446 lapas
...when segmented the availability of the means necessary for movement among the different segments, (ix) the number, types, and conditions of all buildings and other fixed improvements on the property and their location, and (x) the availability and type of transportation facilities...
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The Code of Federal Regulations of the United States of America

1998 - 816 lapas
...of the land; (6) In the case of livestock operations, the carrying capacity of the land; (7) Where the land is timbered, whether the timber Is comparable...and of proximity of the properties to local markets. (e) Effective interest rate defined— (1) Generally. The annual effective Interest rate on new Federal...
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Estate and Business Succession Planning: A Legal Guide to Wealth Transfer

Russell J. Fishkind, Robert C. Kautz - 2001 - 384 lapas
...if segmented, the availability of the means necessary for movement among the different sections. • Number, types, and conditions of all buildings and...their location as it affects efficient management, use, and value of the property. • Availability and type of transportation facilities in terms of...
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