Federal Tax Valuation Digest Author:RIA Guard against the overvaluation of assets or an understatement of taxes with this thorough and dedicated valuation resource. Federal Tax Valuation Digest provides hundreds of case digests that analyze court decisions and the reasoning behind them. The Digest shows how all courts have ruled on similar questions, the factors involved, the key poin... more »ts the courts relied on, and a clear explanation of each decision.« less