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Following are the fair market values of Wilma's assets at her date of death: The executor of Wilma's estate did not elect the alternate valuation date. The amount includible in Wilma's gross estate is
Aortic Valve
A heart valve located between the left ventricle and the aorta that regulates blood flow from the heart into the aorta.
Base of Heart
The upper portion of the heart, including parts of the atria and the large vessels that lie at the heart's base.
Apical Impulse
The point of maximal impulse on the chest wall, indicating the position of the heart; often felt during cardiac examination.
Intercostal Space
The anatomical area between two ribs, through which nerves and blood vessels pass.
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