Capitalization Rates Developed Using the Ibbotson Associates Data: Should They be Applied to Pretax or After Tax Earnings?

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American Society of Appraisers Business Valuation Review™
Spring 1994 Volume 13, Issue 1 pp. 8-10
Leonard J. Sliwoski, CPA/ABV, PhD, CBA, ASA, FIBA

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Capitalization Rates Developed Using the Ibbotson Associates Data: Should They be Applied to Pretax or After Tax Earnings?
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