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Reasonable value of contracts to be included in valuation of corporation

The primary issue in this marital dissolution is the value of a closely held corporation, Mark Made Inc. , which belonged to both husband and wife.

Section 1033 Election Does Not Prohibit Built-In Capital Gains Tax Deduction

The U.S. Court of Appeals for the Sixth Circuit reversed the Tax Court's decision denying the estate a deduction for built-in capital gains taxes embedded in four parcels for real property held by two closely held corporations. The parcels were under the ...

Estate of Welch v. Commissioner (II)

At issue is whether the estate had the right to discount the value of corporate stock to reflect a built-in capital gains tax liability on corporate real estate.

6th Circuit Estate Tax Appeal Allows Capital Gains Discount

The issue in this estate tax appeal is whether the petitioners were entitled to apply a discount for a built-in capital gains tax liability on real estate in valuing the stock of the corporation owning the real estate.

Estate of Newhouse v. Commissioner of Internal Revenue

The case addressed conflicting corporate law interpretations regarding the rights of shareholders of a closely held corporation, and analyzed the potential for litigation between shareholders, as a valuation factor, under the willing buyer / willing seller standard.

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