New tax law affects value placed on small business deals

Business Valuation Update
Special Reports
April 26, 2001
Linda L. Kruschke, Esq.

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Summary

On Dec. 17, 1999, President Clinton signed into law the Tax Relief Extension Act of 1999 . Buried in the 103-page Public Law 106-170 (H.R. 1180) is an amendment to IRC § 453 , relevant portions of ...