THE IDENTIFICATION AND VALUATION OF TAXPAYER COMMERCIAL INTANGIBLE ASSETS FOR GIFT AND ESTATE TAX PURPOSES

BVResearch Pro
Willamette Insights
October 8, 2009

Summary

The valuation of intangible assets is relevant in two federal gift tax instances: (1) the taxpayer directly gifts an intangible asset or intellectual property ownership interest and (2) the taxpayer gifts a closely held business, professional practice ...
THE IDENTIFICATION AND VALUATION OF TAXPAYER COMMERCIAL INTANGIBLE ASSETS FOR GIFT AND ESTATE TAX PURPOSES
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