Discounting Property Values at Death

Date
1993-12-10
Authors
Harl, Neil
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Iowa State University Digital Repository
Abstract

The idea that property values can be discounted at death for a minority interest and for non-marketability is well established. Although discounting cannot be applied in addition to any reduction in value from special use valuation of land, discounting of corporate stock may produce a lower stock value than claiming special use valuation on the corporation -owned land.

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