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


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 ...