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Indiana Administrative Code (Last Updated: December 20, 2016) |
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Title 45. DEPARTMENT OF STATE REVENUE |
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Article 45IAC4.1. DEATH TAXATION |
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Rule 45IAC4.1-5. Valuation of Property Interests |
Section 45IAC4.1-5-1. "Fair market value" defined (Repealed) |
Section 45IAC4.1-5-2. Appraisal date (Repealed) |
Section 45IAC4.1-5-3. Actively traded stocks or bonds (Repealed) |
Section 45IAC4.1-5-4. Closely held corporations, partnership interests, and unincorporated businesses (Repealed) |
Section 45IAC4.1-5-5. Interest and dividends (Repealed) |
Section 45IAC4.1-5-6. Mineral interests (Repealed) |
Section 45IAC4.1-5-7. Buy and sell agreements (Repealed) |
Section 45IAC4.1-5-8. Obligations owed a decedent (Repealed) |
Section 45IAC4.1-5-9. Commissions, copyrights, patents, or royalties (Repealed) |
Section 45IAC4.1-5-10. Annuities, life estates, or remainders (Repealed) |
Section 45IAC4.1-5-11. Appraisal of a resident decedent's property (Repealed) |
Section 45IAC4.1-5-12. Appraisal of a nonresident decedent's property (Repealed) |