Valuation of Property Interests
45 Iac 4.1-5-1 - "fair Market Value" Defined (repealed)45 Iac 4.1-5-2 - Appraisal Date (repealed)45 Iac 4.1-5-3 - Actively Traded Stocks or Bonds (repealed)45 Iac 4.1-5-4 - Closely Held Corporations, Partnership Interests, and Unincorporated Businesses
(repealed)45 Iac 4.1-5-5 - Interest and Dividends (repealed)45 Iac 4.1-5-6 - Mineral Interests (repealed)45 Iac 4.1-5-7 - Buy and Sell Agreements (repealed)45 Iac 4.1-5-8 - Obligations Owed a Decedent (repealed)45 Iac 4.1-5-9 - Commissions, Copyrights, Patents, or Royalties (repealed)45 Iac 4.1-5-10 - Annuities, Life Estates, or Remainders (repealed)45 Iac 4.1-5-11 - Appraisal of a Resident Decedent's Property (repealed)45 Iac 4.1-5-12 - Appraisal of a Nonresident Decedent's Property (repealed)