Valuation of Closely Held Stocks -- A Recent Decision [2]

The proper valuation of the common stock of a closely held corporation is important for determining estate and gift taxes or income taxes when the business is sold or reorganized. In the 1986 Tax Court case of The Northern Trust Co. et al. versus Commissioner, the Internal Revenue Service claimed th...

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Bibliographic Details
Published in:	The CPA journal (1975) Vol. 57; no. 6; p. 40
Main Author:	Weiss, Debra
Format:	Journal Article
Language:	English
Published:	New York New York State Society of Certified Public Accountants 01.06.1987
Subjects:	Appraisal Capital assets Case studies Closely held corporations Common stock Contractors Corporate reorganization Court decisions Discounted cash flow Estate taxes Fair market value Gift taxes Minority stockholders Revenue procedures & rulings Shareholders equity Tax courts Taxes Valuation
ISSN:	0732-8435
Online Access:	Get full text
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