T he rule on valuation for estate and gift taxes is quite simple it is the value of the property on the date of the gift or the applicable estate tax valuation date (the date of death or the alternate valuation date). Application of this rule, however, is not so simple. Valuation poses one of the most frequently litigated issues in estate and gift tax matters. Recent developments shed light on how to value assets transferred by gift or at death in certain situations.
April 22, 2002 at 12:00 AM
1 minute read
The rule on valuation for estate and gift taxes is quite simple – it is the value of the property on the date of the gift or the applicable estate tax valuation date (the date of death or the alternate valuation date). Application of this rule, however, is not so simple. Valuation poses one of the most frequently litigated issues in estate and gift tax matters. Recent developments shed light on how to value assets transferred by gift or at death in certain situations.
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