Summary
The U.S. Court of Appeals for the Tenth Circuit concluded that for the purposes of applying the IRC sec. 2032A maximum valuation reduction, the value of the interest is to be calculated using fair market value inclusive of applicable minority and marketab ...
Estate of Clara K. Hoover v. CIR
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See Also
2032A Special Use Reduction Is in Addition to Minority and Marketability Discounts
The U.S. Court of Appeals for the 10nth Circuit concluded that, for the purposes of applying the IRC sec. 2032A maximum valuation reduction, the value of the interest is to be calculated using fair market value inclusive of applicable minority and marketability discounts.