Establishing values for corporate stock (or other types of entities as well) at death for farm and ranch entities has always been a difficult task. Unlike stock held at death in a corporation listed on a stock exchange, where values are readily established in the various stock exchanges, with day-to-day trading in securities, ownership interests in small, closely held corporations must rely heavily on the values of corporate assets for which there are market-driven values determined every trading day (such as for grains, cattle held for slaughter and other commodities traded regularly) and appraisals for real estate.



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