Tax Affecting S Corporations: It’s Not a Matter of Whether. It’s a Matter of When

Business Valuation UpdateVol. 23 No. 12
December 2017
Alan S. Zipp, CPA, ABV, CVA, CBA, CFE, JD


The propriety of tax affecting S corporations is not a question of right or wrong; rather, the question is when it is appropriate to tax affect S corporations in business appraisals. The standard of value required determined the answer. Under the fair mar ...