Indiana · Regulations
Rule 5 — Valuation of Property Interests
12 sections
12 sections
- 45 IAC 4.1-5-145 IAC 4.1-5-1 "Fair market value" defined (Repealed)Repealed
- 45 IAC 4.1-5-245 IAC 4.1-5-2 Appraisal date (Repealed)Repealed
- 45 IAC 4.1-5-345 IAC 4.1-5-3 Actively traded stocks or bonds (Repealed)Repealed
- 45 IAC 4.1-5-445 IAC 4.1-5-4 Closely held corporations, partnership interests, and unincorporated businesses (Repealed)Repealed
- 45 IAC 4.1-5-545 IAC 4.1-5-5 Interest and dividends (Repealed)Repealed
- 45 IAC 4.1-5-645 IAC 4.1-5-6 Mineral interests (Repealed)Repealed
- 45 IAC 4.1-5-745 IAC 4.1-5-7 Buy and sell agreements (Repealed)Repealed
- 45 IAC 4.1-5-845 IAC 4.1-5-8 Obligations owed a decedent (Repealed)Repealed
- 45 IAC 4.1-5-945 IAC 4.1-5-9 Commissions, copyrights, patents, or royalties (Repealed)Repealed
- 45 IAC 4.1-5-1045 IAC 4.1-5-10 Annuities, life estates, or remainders (Repealed)Repealed
- 45 IAC 4.1-5-1145 IAC 4.1-5-11 Appraisal of a resident decedent's property (Repealed)Repealed
- 45 IAC 4.1-5-1245 IAC 4.1-5-12 Appraisal of a nonresident decedent's property (Repealed)Repealed