Planning and Probating the Collector's Estate, 1976 |
Contents
II | 33 |
Documenting Art Appraisals for Federal | 63 |
Practical Problems of the Small Collector | 71 |
Copyright | |
15 other sections not shown
Common terms and phrases
acquired administration expenses allowable amount applicable appraisal assets auction beneficiaries benefit bond capital charge charitable claims Code collection collector Commissioner commissions condition considered contribution cost Court death decedent decedent's decision deduction determined disposition donated effect estate tax example executor expenses facts fair market value Federal fiduciary filed Galleries gift given gross estate held income incurred interest Internal Revenue Internal Revenue Code investment company issue Judge letters limited ment method mutual fund shares named necessary objects obtained offering opinion organization paid painting paragraph payment period plaintiffs probate purchase reasonable received regulation respect retail rule sculptures securities selling Service shares situation sold specific tax purposes taxpayer testamentary tion transfer trust United unless valuation valuation date York