New tax law affects value placed on small business deals

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


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 ...