The availability of lack of liquidity discounts for transfers of family limited partnership interests, Rowan, Marva J.

Business Valuation Update
Data and Publications Update
March 2, 2001


The Tax Lawyer , Summer 2000, Volume 53, Number 4 This article focuses on Kerr v. Commissioner (abstracted in the Feb. 2000 issue of J&L BVU ) and how a lack of liquidity discount would b ...