Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.35 - INHERITANCE AND ESTATE TAX
Subchapter 42.35.5 - Alternate Valuation
- Rule 42.35.501 - ELECTION OF ALTERNATE VALUATION (REPEALED)
- Rule 42.35.502 - ELECTIONS TO SPECIALLY VALUE LESS THAN ALL QUALIFIED REAL PROPERTY INCLUDED IN AN ESTATE (REPEALED)
- Rule 42.35.503 - TIME AND MANNER OF MAKING ELECTION (REPEALED)
- Rule 42.35.504 - AGREEMENT TO SPECIAL VALUATION BY PERSONS WITH AN INTEREST IN PROPERTY (REPEALED)
- Rule 42.35.505 - MATERIAL PARTICIPATION REQUIREMENTS (REPEALED)
- Rule 42.35.506 - TYPES OF QUALIFIED PROPERTY (REPEALED)
- Rule 42.35.507 - PERIOD MATERIAL PARTICIPATION MUST LAST (REPEALED)
- Rule 42.35.508 - PERIOD PROPERTY MUST BE OWNED BY DECEDENT AND FAMILY MEMBERS (REPEALED)
- Rule 42.35.509 - REQUIRED ACTIVITIES - IN GENERAL (REPEALED)
- Rule 42.35.510 - SPECIAL RULES FOR CORPORATION, PARTNERSHIPS AND TRUSTS (REPEALED)
- Rule 42.35.511 - METHOD OF VALUING FARM REAL ESTATE (REPEALED)
- Rule 42.35.512 - GROSS CASH RENTAL (REPEALED)
- Rule 42.35.513 - DOCUMENTATION REQUIRED OF PERSONAL REPRESENTATIVE (REPEALED)
- Rule 42.35.514 - CASH RENTALS - ARM'S LENGTH TRANSACTION REQUIRED (REPEALED)
- Rule 42.35.515 - RENT COMPARABLES (REPEALED)
- Rule 42.35.516 - COMPARABLE REAL PROPERTY (REPEALED)
- Rule 42.35.517 - ADJUSTMENT-RENT (REPEALED)
- Rule 42.35.518 - TAX DEDUCTION (REPEALED)
- Rule 42.35.519 - COMPARABLE REAL PROPERTY DEFINED (REPEALED)
- Rule 42.35.520 - DETERMINATION OF INTEREST RATE IN CAPITALIZATION FORMULA (REPEALED)
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