PowerPoint
PowerPoint
PowerPoint
Create successful ePaper yourself
Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.
Special Use Valuation<br />
To be valid:<br />
The decedent must have been a U.S. citizen or<br />
resident, and the property must be located in<br />
the U.S.<br />
The property must be transferred to a<br />
qualified heir: ancestor, spouse, or lineal<br />
descendent d of the decedent, d or of the<br />
decedent’s parents, spouse, or lineal<br />
descendent<br />
33