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Minority Discounts: Estate of Bright Meets Judge Posner.
- Source :
- Journal of Corporate Taxation; Autumn88, Vol. 15 Issue 3, p280, 8p
- Publication Year :
- 1988
-
Abstract
- Focuses on the federal tax valuation of a fair market value of stock in a closely held corporation. Establishment of minority discount for smaller stock block; Determination of valuation purposes on a partial interest in property; Restrictions for the transfer of shares.
Details
- Language :
- English
- ISSN :
- 00940593
- Volume :
- 15
- Issue :
- 3
- Database :
- Supplemental Index
- Journal :
- Journal of Corporate Taxation
- Publication Type :
- Academic Journal
- Accession number :
- 6516329