701.86.1 Administration. |
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701.86.2 Inheritance tax returns and payment of tax. |
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701.86.3 Audits, assessments and refunds. |
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701.86.4 Appeals. |
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701.86.5 Gross estate. |
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701.86.6 The net estate. |
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701.86.7 Life estate, remainder and annuity tables—in general. |
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701.86.8 Special use valuation. |
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701.86.9 Market value in the ordinary course of trade. |
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701.86.10 Alternate valuation date. |
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701.86.11 Valuation—special problem areas. |
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701.86.12 The inheritance tax clearance. |
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701.86.13 No lien on the surviving spouse’s share of the estate. |
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701.86.14 Computation of shares. |
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701.86.15 Applicability. |
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