Question

Discuss the relevance of the following in defining “fair market value” for Federal gift and estate tax purposes.
a. § 2031(b).
b. The definition contained in Reg. § 20.2031–1(b).
c. The sentimental value of the property being valued.
d. Tangible personalty sold as a result of an advertisement in the classified section of a newspaper.
e. Sporadic sales (occuring on other than the valuation date) of stocks traded in an over-the-counter stock exchange.


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  • CreatedSeptember 09, 2015
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