S corps and the capital gains game

Business Valuation UpdateVol. 6 No. 2
Data and Publications Update
February 2000

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fair market value (FMV), minority shareholder, shareholder agreement, standard of value, c corporation

Summary

"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 ...