Abstract
I. Introduction … A. Estate Tax Code … B. Gift Tax Code … C. Regulations … D. Scope
II. Methods of Valuation … A. Where No Method Is Mentioned … B. Value from Sales of Same Property … C. Value from Other Property in the Area … D. Value from Analytical Appraisal … E. Estimates of Recoverable Reserves … F. Volumetric or Saturation Method … G. Decline Curve Method … H. Marketing … I. Pricing … J. Costs … K. Taxes … L. Present Value
III. Conclusion
Recommended Citation
C. E. Wright,
Determining the Fair Market Value of Oil and Gas Interests,
37 Neb. L. Rev. 609
(1958)
Available at: https://digitalcommons.unl.edu/nlr/vol37/iss3/9
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