IRS Notice alleges lower discounts apply to closely held stock

Business Valuation UpdateVol. 9 No. 2
February 2003
Shannon P. Pratt, CFA, ARM, ABAR, FASA, MCBA, CM&AA

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Summary

At least some IRS employees have interpreted the lower discounts in recent restricted stock studies as evidence that discounts for lack of marketability for closely held stocks should be low ...