| http://www.w3.org/ns/prov#value | - rmination of the portion of trusts in which the decedent retained an interest that are includible in the decedent's gross estate under section 2036; (4) the determination of the value of charitable remainder interests; (5) the effect of the grant of a qualified conservation easement under section 2031(c) during the 6-month period after the date of death; and (6) the types of factors, the impact of
|