S corps and the capital gains game

Business Valuation UpdateVol. 6 No. 2
Data and Publications Update
February 2000
fair market value (FMV), minority shareholder, shareholder agreement, standard of value, c corporation


"Are S Corporations Entitled to Valuation Discounts for Embedded Capital Gains?" James J. Reto, Valuation Strategies , January/February 2000, pp. 6-9, 48. Courts have recognized the tax consequence ...