Court Increases Capital Gain Deduction to 30% Due to Negative Factors Affecting Land Value.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Capital gain computation - reference to DVO - fair market value determination - It is just and fair to allow 30% deduction instead of 20% granted by the DVO by considering the negative factors to the land.....