Clearing the Complexity From S Corp Valuations: A New, Simplified Model

Business Valuation UpdateVol. 13 No. 5
Data and Publications Update
May 2007


“Unfortunately, while there has been a deluge of information regarding the valuation of S corporations”—and at least five U.S. Tax Court cases that have rejected any “tax affecting” for pass-through entities—“the basic logic of why an S corporation would ...