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

Summary

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 ...