S corporation versus C corporation values

Business Valuation UpdateVol. 8 No. 6
June 2002
Z. Christopher Mercer, ASA, CFA,
cost of capital, capitalization rate, discounted cash flow (DCF), capital asset pricing model (CAPM), build-up method, ibbotson associates


In this article on the topic of C versus S corporation values, Chris Mercer addresses problems and choices for the appraiser in the aftermath of three controversial court decisions ( Gross v. Commiss ...