Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 4.1 - DEATH TAXATION
Rule 5 - Valuation of Property Interests
- Section 5-1 - "Fair market value" defined (Repealed)
- Section 5-2 - Appraisal date (Repealed)
- Section 5-3 - Actively traded stocks or bonds (Repealed)
- Section 5-4 - Closely held corporations, partnership interests, and unincorporated businesses (Repealed)
- Section 5-5 - Interest and dividends (Repealed)
- Section 5-6 - Mineral interests (Repealed)
- Section 5-7 - Buy and sell agreements (Repealed)
- Section 5-8 - Obligations owed a decedent (Repealed)
- Section 5-9 - Commissions, copyrights, patents, or royalties (Repealed)
- Section 5-10 - Annuities, life estates, or remainders (Repealed)
- Section 5-11 - Appraisal of a resident decedent's property (Repealed)
- Section 5-12 - Appraisal of a nonresident decedent's property (Repealed)
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