Summary
Since 2001, with the issuance of the Gross decision by the U.S. Tax Court, there has been considerable judicial confusion regarding the theoretically correct manner in which to value S corporations and interests in them.1 Gross has been followed by four additional S corporation cases from the Tax Court in which the same theoretical misunderstandings were perpetuated.2 ...
S Corporation Model Comparisons
PDF, Size: 627 KB
Copyright American Society of Appraisers
The information contained in this product is based on content obtained by ASA from sources considered to be reliable, but is not guaranteed as to accuracy and does not purport to be complete. BVR and ASA accept no liability for the use of such information which is provided "AS IS" and with no warranties, express or implied.