| Typicality: | 0.518 |
| Saliency: | 0.437 |
| in excess of the amount | 5 | other |
| as of the effective date | 5 | temporal |
| for estate tax purposes | 4 | purpose |
| asset → be valued at → fair market value | 24 |
| asset → have → fair market value | 11 |
| asset → be valued at → fair value | 9 |
| asset → be valued at → their fair market value | 6 |
| asset → be valued at → their fair value | 4 |
| negative | neutral | positive |
| 0.076 | 0.763 | 0.161 |
| Raw frequency | 54 |
| Normalized frequency | 0.437 |
| Modifier score | 0.750 |
| Perplexity | 18.963 |