News Tag: net asset value approach (NAV)


Tax Court revaluation means big-time savings for taxpayer

In an estate tax dispute that has lasted for over five years, the Tax Court recently revalued the decedent’s minority interest in an Oregon family business by order of the 9th Circuit Court of Appeals. The recalculation proved a boon to the taxpayer. Read more >>

Fair value calculation exposes gaps in court’s understanding of valuation

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

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