ABA Section of Taxation 1999 Midyear Meeting—Partnership Between Appraiser and Tax Attorney
October 9, 2000
Shannon P. Pratt, CFA, ARM, ABAR, FASA, MCBA, CM&AA
Any interest in a corporation, partnership, or other business entity or intangible asset is really a "bundle of rights." In order to estimate the value of the interest, the appraiser must understand what those rights are.