Article
The Present Interest Test for Purposes of Special Use Valuation
Agricultural Law Digest
Disciplines
Abstract
Since publication of the initial regulations, the Internal Revenue Service has maintained that real property was eligible for special use valuation only if a qualified heir received a present interest from the decedent. Two branches of the present interest test have emerged.
Publication Date
1-3-1992
Citation Information
Neil E. Harl. "The Present Interest Test for Purposes of Special Use Valuation" (1992) Available at: http://works.bepress.com/neil-harl/112/