A U.S. district court held that the election for special-use valuation of qualified real property under Sec. 2032A was timely despite being made on a federal estate tax return that was filed more than ...
Estate of Billy S. Rowland v. Commissioner, T.C. Memo. 2025-76 (U.S.T.C. July 15, 2025) illustrates the scope of the special reporting rule for portability returns under Treasury Regulations Section ...
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