V — "Valuation"
Valuation
Fair market value of nonbusiness property
Fair market value of stock
restricted
Fair market value of timber
defined
how determined
- Regs. 1.611-3(f)
- Regs. 1.631-1(d)(2)
- Bratton
- Bridges (1969)
- Cascade Lumber Co.
- Deer Park Pine Industries
- Draper
- Ellingson
- Lysek
- Kolczynski
- Murphy
- Peek
- Polson Logging Co.
- Pope & Talbot
- Rogers (1983)
- Schudell
- Stuchell
- Willamette Industries (1979)
- Willamette Industries (1980)
- Willamette Industries (1981)
Fair market value of timberland
how determined
- Revenue Procedure 79-24
- Drey (1982)
- Hipp
- Kolczynski
- Taylor, Exr.
Shade trees
- Generally