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Home→Tags Special use valuation

Tag Archives: Special use valuation

Option to Purchase Requires Filing of Federal Estate Tax Return

Because the decedent’s will granted an option to purchase real estate at “the value as finally determined for Federal Estate Tax purposes,” the court ordered the executor to file a federal estate tax return even though the estate was too … Continue reading →

Posted in Opinions | Tagged Federal estate tax, Option to purchase, Special use valuation, Will interpretation

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