News Category: estate and gift taxation

(remove filter)
10 / August 2016

Dreaded IRS estate valuation discount regs released

The Treasury has released long-awaited proposed IRC Section 2704 regulations designed to curb estate valuation discounts. It appears that the proposed regulations eliminate almost all minority discounts for closely held entity interests, including operating businesses owned by a family. The proposed regs have triggered a strong response from the valuation community, legal profession, and others. Read more >>
Posted in: BVWire News Written by: Andy Dzamba
Categories: discount for minority interest estate and gift taxation legislation tax valuations valuation of minority interests
Tags: AICPA ASA discount for minority interest estate and gift tax family limited partnership (FLP) IRS regulations NACVA
11 / March 2014

In 'Richmond' Tax Court Opts for Net Asset Value Approach and Rejects 100% BICG Tax Discount—Why?

Posted in: Business Valuation Law News Written by: Sylvia Golden
Categories: case law analysis discount for lack of marketability (DLOM) discount for minority interest discounts & premiums estate and gift taxation expert testimony federal taxation tax valuations valuation experts
Tags: built-in capital gains tax (BICG tax) discount for lack of control (DLOC) discount for lack of marketability (DLOM) estate of richmond net asset value approach (NAV)

Categories