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Tax Consequences of Sale Turn on Specific State Law and Facts of the Case

Nebraska appellate court precludes discounts for embedded capital gains tax under the asset approach, confirms tax “adjustments” to the cash flows of a business under the income approach, and affirms that applications of minority and marketability discoun ...

Shuck v. Shuck

Nebraska appellate court precludes discounts for embedded capital gains tax under the asset approach, confirms tax “adjustments” to the cash flows of a business under the income approach, and affirms that applications of minority and marketability discoun ...

Estate of Campbell v. Commissioner

Issues are fair market value of stock in a closely held corporation and whether petitioner is liable for the additions to tax for late filing of tax return and late payment of estate tax.

Estate of Campbell v. Commissioner

The pertinent valuation issue in this case was the determination of the fair market value of stock in a closely held family corporation that owned both operating assets and land holdings.

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