Welcome to the ‘New Reality’: The Latest IRS Views on Using the Investor Model

Business Valuation UpdateVol. 14 No. 1
January 2008


On September 27, 2007 the Internal Revenue Service issued a Coordinated Issues Paper (the CIP) providing guidance to IRS personnel concerning methods that may be applied to evaluate cost sharing buy-ins.1  While many practitioners may be unwilling to acce ...