The Anatomy of Valuing Stock in Close Held Corporations: Pursuing the Phantom of Objectivity into the New Millennium

Business Valuation Update
Data and Publications Update
August 20, 2001

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asset approach, estate tax, fair market value (FMV), gift tax, income tax

Summary

Stephen J. Leacock Columbia Business Law Review , 2001 Issue This article discusses several valuation approaches followed by the courts, particularly with valuation disputes concerning close ...