Letter to the Editor: IRS S Corp Job Aid Makes Assumptions Not Backed Up by Academic Research

Business Valuation UpdateVol. 21 No. 6
June 2015


Editor’s note: An internal IRS document reveals the agency’s most current thinking on the valuation of S corps. Entitled “The IRS Valuation of Non-Controlling Interests in Business Entities Electing to Be Treated as S Corporations for Federal Tax Purposes ...