 | United States - 1983 - 968 lapas
...formula provided by subparagraph (A) shall not be used— (i) where it is established that there is no comparable land from which the average annual gross cash rental may be determined, or (ii) where the executor elects to have the value of the farm for farming purposes determined and... | |
 | United States. Internal Revenue Service - 1976 - 612 lapas
...formula provided by subparagraph (A) shall not be used — "(i) where it is established that there is no comparable land from which the average annual gross cash rental may be determined, or "(ii) where the executor elects to have the value of the farm for farming purposes determined under... | |
 | United States. Tax Court - 1989 - 1448 lapas
...prescribed under section 2032A(e)(8). This method may be used when it is established that there is no comparable land from which the average annual gross cash rental may be determined, and no comparable land from which the average net share rental may be determined, or where the executor... | |
 | United States - 1976 - 424 lapas
...formula provided by subparagraph (A) shall not be used — "(i) where it is established that there is no comparable land from which the average annual gross cash rental may be determined, or "(ii) where the executor elects to have the value of the farm for farming purposes determined under... | |
 | United States. Congress. Joint Committee on Taxation - 1976 - 710 lapas
...this special farm valuation method is not applicable where — (i) It is established that there is no comparable land from which the average 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... | |
 | United States. Congress. Joint Committee on Taxation - 1979 - 1570 lapas
...of real estate (for example, comparable sales) and any other factors that fairly value the property. If there is comparable land from which the average...determined, then farm property may also be valued 1 For purposes of the 50 percent and 25 percent tests, the value of property Is determined without... | |
 | United States. Congress. House. Committee on Ways and Means - 1980 - 46 lapas
...of real estate (for example, comparable sales) and any other factors that fairly value the property. If there is comparable land from which the average...property may also be valued under the formula method (Code sec. 2032A(e) (7) (A)). Under the formula method, the value of qualified farm property is determined... | |
 | United States. Congress. Joint Committee on Taxation - 1980 - 28 lapas
...of real estate (for example, comparable sales) and any other factors that fairly value the property. If there is comparable land from which the average...determined, then farm property may also be valued 1 For purposes of the 50 percent and 25 percent tests, the value of property Is determined without... | |
 | United States. Congress. Joint Committee on Taxation - 1980 - 76 lapas
...sales, and any 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... | |
| |
The formula provided by subparagraph (A) shall not be used — (i) where it is established that there is no comparable land from which the average annual gross cash rental... 
