August 01, 2012

Valuations for Federal Tax Matters

Noah J. Gordon

From The Lawyer’s Business Valuation Handbook, Chapter 17

 There is more definitive precedential case law in the general area of valuations for federal tax purposes than for any other business valuation purpose. Some issues are well settled, but decisions on other issues continue to evolve. This chapter attempts to distinguish which issues are well settled, nearly settled, or still in some stage of evolution.

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