Article 6. Valuation
- § 13951. Market Value.
- § 13951.1. Real Property—in General.
- § 13951.2. Local Assessed Value.
- § 13951.3. Securities—in General.
- § 13951.4. Listed Securities and Unlisted Securities Traded on Open Market.
- § 13951.5. Additional Factors in Valuation of Listed and Traded Securities.
- § 13951.6. Untraded and Closely Owned Securities.
- § 13951.7. Good Will—General Method of Valuing.
- § 13951.8. Other Factors Considered in Valuing Good Will.
- § 13951.9. Insurance.
- § 13951.10. Notes and Accounts Receivable.
- § 13951.11. Interest in Business.
- § 13951.12. Patent, Trademark, or Copyright.
- § 13951.13. Growing Crop.
- § 13952. Limited Estates, Future Estates, Contingent Estates, Annuities (Other than Annuity Contracts)—in General.
- § 13952.1. Estates, Income and Annuities for Life of One Person.
- § 13952.2. Estates, Income and Annuities for Joint Lives of Several Persons.
- § 13952.3. Life Estate, Successive Life Estate and Remainder.
- § 13952.4. Estates, Income and Annuities for Period of Years.
- § 13952.5. Deferred Bequest.
- § 13952.6. Present Value of Annuity Exceeding Value of Annuity Fund.
- § 13952.7. Remainder.
- § 13952.8. Annuity Contract.
- § 13952.9. Joint Life and Survivorship Annuity Contract.
- § 13952.10. Refund Annuity Contract.
- § 13953. Tables.
- § 13953.1. Decedents with Date of Death on or After November 10, 1969 and Before January 1, 1975.
- § 13956. Contingent Encumbrances and Contingencies.
- § 13957. Open-Space Land.