Book Review: Intriguing Premise: Adjust Cost of Capital for a Supportable PTE Valuation

Business Valuation UpdateVol. 21 No. 6
June 2015
R. James Alerding, CPA/ABV


The debate over whether there is a premium value on S corporations and other pass-through entities has been raging since mid-1999. When this issue first arose, through the issuance of the Tax Court case Gross v. Commissioner (affirmed by the 6th Circuit ...