•  
  •  
 

Abstract

The confusion over the pre-death and post-death material participation requirements for special use valuation and the family-owned business deduction has been heightened by incorrect statements in the committee reports and the instructions to Schedule T of Form 706. Unfortunately, our own article in the September 15, 2000, issue of the Digest did not contribute much to clearing up the confusion. The importance of the issue justifies another try at clarification.

Share

COinS
 

To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.