Browse Closely held corporations topic

Valuation subtopic

Articles 1-15 out of 15 article(s) Title Author Type Date Words Valuation discounts for estate and gift taxes: recent court decisions offer guidance on interests in closely held businesses. Ransome, Justin P.; Satchit, Vinu Jul 1, 2009 3968 A good deal depends on preparation: CPAs can help client-owners of closely held entities tidy up their businesses for a sale. Burkert, Rod P. Nov 1, 2003 3836 Valuing a closely held manufacturer. Ellentuck, Albert B. Jan 1, 2002 977 Valuing closely held businesses. (Estates, Trusts & Gifts). Koppel, Michael D. Dec 1, 2001 399 Tax Court bases premium for minority interest on percentage of company value. Weatherwax, Roy C. Aug 1, 1999 1385 Recapitalization occurring prior to the effective date of Chapter 14 treated as taxable gift. LaRue, Jack Oct 1, 1998 568 Valuation and tax considerations in selling the closely-held corporation. Hays, Charles T.; Philhours, Joel Jan 1, 1997 3449 Valuation of closely held stock. Phelps, Mary Brooke Dec 1, 1995 412 Swing vote attribute affects value of gifted minority interest. Coplan, Robert B. Jan 1, 1995 631 Valuing gifts of closely held stocks. Fiore, Nicholas Dec 1, 1994 667 How owners of closely held businesses can use minority valuations to lower estate taxes. Rabun, Larry Brief Article Mar 1, 1994 364 Valuation of minority discounts in closely-held companies. Hopson, James F.; Sheehy, William J. Dec 1, 1993 2364 Planning the purchase or sale of a closely held business. Chalfin, Robert J. Jun 1, 1993 1611 Valuation of closely held businesses: estate and gift tax issues. Hitchner, James R. Jul 1, 1992 5060 Valuing closely held businesses. Fiore, Nicholas J. Apr 1, 1990 736