Property Valuation

An Indiana appraisal for an estate tax purpose (date of death value) uses which effective date?

AThe current date of the appraisal
BThe date of the decedent's death✓ Correct
CThe date the estate is settled
DAny date the estate executor selects

Explanation

For federal estate tax purposes, property is valued as of the date of the decedent's death (or an alternate valuation date elected by the estate). The appraiser uses a retrospective effective date.

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