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Rule Subchapter: 42.35.5

Subchapter Title: Alternate Valuation

42: REVENUE
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42.35: INHERITANCE AND ESTATE TAX

42.35.5: Alternate Valuation

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Rule No	Rule Title	Latest Version	Effective Date
42.35.501	ELECTION OF ALTERNATE VALUATION	REP	12/12/2003
42.35.502	ELECTIONS TO SPECIALLY VALUE LESS THAN ALL QUALIFIED REAL PROPERTY INCLUDED IN AN ESTATE	REP	12/12/2003
42.35.503	TIME AND MANNER OF MAKING ELECTION	REP	12/12/2003
42.35.504	AGREEMENT TO SPECIAL VALUATION BY PERSONS WITH AN INTEREST IN PROPERTY	REP	12/12/2003
42.35.505	MATERIAL PARTICIPATION REQUIREMENTS	REP	12/12/2003
42.35.506	TYPES OF QUALIFIED PROPERTY	REP	12/12/2003
42.35.507	PERIOD MATERIAL PARTICIPATION MUST LAST	REP	12/12/2003
42.35.508	PERIOD PROPERTY MUST BE OWNED BY DECEDENT AND FAMILY MEMBERS	REP	12/12/2003
42.35.509	REQUIRED ACTIVITIES - IN GENERAL	REP	12/12/2003
42.35.510	SPECIAL RULES FOR CORPORATION, PARTNERSHIPS AND TRUSTS	REP	12/12/2003
42.35.511	METHOD OF VALUING FARM REAL ESTATE	REP	12/12/2003
42.35.512	GROSS CASH RENTAL	REP	12/12/2003
42.35.513	DOCUMENTATION REQUIRED OF PERSONAL REPRESENTATIVE	REP	12/12/2003
42.35.514	CASH RENTALS - ARM'S LENGTH TRANSACTION REQUIRED	REP	12/12/2003
42.35.515	RENT COMPARABLES	REP	12/12/2003
42.35.516	COMPARABLE REAL PROPERTY	REP	12/12/2003
42.35.517	ADJUSTMENT-RENT	REP	12/12/2003
42.35.518	TAX DEDUCTION	REP	12/12/2003
42.35.519	COMPARABLE REAL PROPERTY DEFINED	REP	12/12/2003
42.35.520	DETERMINATION OF INTEREST RATE IN CAPITALIZATION FORMULA	REP	12/12/2003