The valuation of stocks is a difficult and sometimes contentious matter.

存货的价值很难计算，有时还会引起争议的。

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But perhaps the most contentious aspect of the bill is its generous provision for the use of offsets-the matter which exercised Senators Corker and Cantwell.

议案最受争议的是用于“补偿”的慷慨资助，参议员寇科尔和坎特·维亚对此很不满。

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Thus, it is hardly surprising that artwork will be a contentious matter in estate tax cases.

FORBES: Only Modest Valuation Discounts Allowed On Estate Artwork

It appears other U.S. lawmakers may now also be ready to strike a deal on the contentious matter.

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That ratcheted up the intensity from contentious to chippy in a matter of seconds.

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