Valuation of minority discounts in closely-held companies.: An article from: The National Public Accountant

This digital document is an article from The National Public Accountant, published by National Society of Public Accountants on December 1, 1993. The length of the article is 2472 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: The IRS has amended its policy regarding the valuation of closely held corporate stock for both estate and gift taxation. Minority discount for intrafamily transfers is now allowed when valuing stock for estate and gift tax purposes. Previously, the federal tax agency has stipulated that a minority discount is not permitted in cases of transfer of a minority interest within the family unit.

Citation Details
Title: Valuation of minority discounts in closely-held companies.
Author: James F. Hopson
Publication:The National Public Accountant (Magazine/Journal)
Date: December 1, 1993
Publisher: National Society of Public Accountants
Volume: v38 Issue: n12 Page: p30(4)

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