Valuation of corporate stock /
"... discusses the methods for valuing corporate stock when the value can be readily determined by reference to an established market. It also deals with the valuation of corporate stock when the value can not be readily determine by reference to an established market. It begins with the criter...
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| Previous Title: | Mezzullo, Louis A., 1944- Valuation of corporate stock. |
|---|---|
| Main Author: | |
| Corporate Author: | |
| Format: | Book |
| Language: | English |
| Published: |
Arlington, Va. :
Tax Management,
2012-
|
| Series: | Tax management portfolios ;
831-4th |
| Subjects: | |
| Tags: |
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| LEADER | 00000cai a2200000Ia 4500 | ||
|---|---|---|---|
| 001 | 823505347 | ||
| 003 | OCoLC | ||
| 005 | 20130109000000.0 | ||
| 008 | 130107c20129999vau x l b 0 2eng d | ||
| 020 | |a 9781558719835 | ||
| 020 | |a 1558719830 | ||
| 035 | |a (SKY)253718555 | ||
| 040 | |a HHS |c HHS |d BRY |d OCLCO |d ONA | ||
| 043 | |a n-us--- | ||
| 049 | |a VLA | ||
| 090 | |a KF6289.A1 |b .T34 v.831 2012 | ||
| 100 | 1 | |a Mezzullo, Louis A., |d 1944- | |
| 245 | 1 | 0 | |a Valuation of corporate stock / |c by Louis A. Mezzullo |
| 260 | |a Arlington, Va. : |b Tax Management, |c 2012- | ||
| 300 | |a v. (loose-leaf) ; |c 28 cm | ||
| 490 | 1 | |a Tax management estates, gifts, and trusts portfolios ; |v 831-4th | |
| 500 | |a "Revises and supersedes 831-3rd T.M." | ||
| 504 | |a Includes bibliographical references | ||
| 505 | 0 | |a Detailed analysis. Introduction -- Valuation of publicly traded stock -- Blockage and restricted stock -- Valuation of closely held stock -- Restrictive agreements -- Chapter 14 special valuation rules -- Sections 2701 and 2704 -- Discounts and premiums -- Penalties -- Table of worksheets -- Bibliography | |
| 520 | |a "... discusses the methods for valuing corporate stock when the value can be readily determined by reference to an established market. It also deals with the valuation of corporate stock when the value can not be readily determine by reference to an established market. It begins with the criteria used by the IRS for valuing stock, particularly Rev. Rul. 59-60, as well as the cases interpreting the IRS's standards. It also discusses the effect of buy-sell agreements on the value of stock, and delineates the requirements for an agreement that will be respected for transfer tax valuation purposes. " | ||
| 530 | |a Also available online at: |u http://taxandaccounting.bna.com/btac/display/link_res.adp?It=email&fname=tm_831&split=1 | ||
| 650 | 0 | |a Corporations |x Valuation |z United States | |
| 710 | 2 | |a Tax Management Inc | |
| 780 | 0 | 0 | |a Mezzullo, Louis A., 1944- Valuation of corporate stock. |d Washington, D.C. : Tax Management, 2006- |w (OCoLC)70322333 |
| 830 | 0 | |a Tax management portfolios ; |v 831-4th | |
| 907 | |a .b2178473 | ||
| 998 | |a secnd | ||
| 999 | |c 102031 | ||
| 852 | |a Law Library |b Second Floor |h KF6289.A1 .T34 v.831 2012 |p 33940004209704 | ||