ABA Section of Taxation 1999 Midyear Meeting—Partnership Between Appraiser and Tax Attorney
Presentations
October 9, 2000
Shannon P. Pratt, CFA, ARM, ABAR, FASA, MCBA, CM&AA
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Summary
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.