S corp value and capital gains

Business Valuation UpdateVol. 8 No. 9
Data and Publications Update
September 2002

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nonoperating assets

Summary

How Do Unrealized Capital Gains Affect Valuation of S Corporation Stock? , Susan G. Massey, The Valuation Examiner , May/June 2002, pp. 26-29. The Tax Court recently agreed that it is appropriate ...