Limited partnership unit sales show large discounts from net asset value

Business Valuation UpdateVol. 1 No. 2
November 1995
Charles Elliott
discounts & premiums
net asset value, willamette management, internal revenue service (IRS), limited partnership


This article focuses primarily on discounts for limited partnership interests, and also mentions discounts from net asset value (NAV) for companies in corporate form, detailing a few of the authors' own experiences in reaching settlements with the IRS.