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Block Age

Legal definition for Indian law research

Definition

Block-age, is a condition of a large block of items of property (as share of stock) that requires special valuation for purposes of estate and gift tax because the value of the items sold as a block differs from their value if sold individually, Webster's Dictionary of Law, Indian Edn. (2005), p. 53.

Means the condition of a large block of items of property (as shares of stock) that requires special valuation of purposes of estate and gift tax because the value of items sold as a block differs from their value if sold individually, Webster's Dictionary of Law, Indian Edn. (2005), p. 53.

Definitions are for legal research. Always verify meaning in the context of the statute, judgment, or jurisdiction cited.

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