Paint Manufacturing
This industry comprises establishments primarily engaged in (1) mixing pigments, solvents, and binders into paints and other coatings, such as stains, varnishes, lacquers, enamels, shellacs, and water-repellent coatings for concrete and masonry, and/or (2) manufacturing allied paint products, such as putties, paint and varnish removers, paint brush cleaners, and frit.
Potential Environmental Liability Relevant to Fair Market Value
This is another Tax Court opinion with a thorough discussion of business valuation methods, discounts and premiums, and relevant factors to be considered.
Estate of Desmond v. Commissioner
Business Valuation and Taxes: Procedure, Law and Perspective ...