Tax Court Rules on Built-In Gains Discount and Appraiser Qualification
By EsqSocial Corporation 04/03/14
On February 11, 2014, the United States Tax Court issued a memorandum opinion (i) determining the proper method for valuing a holding company (i.e., an S or C corporation holding marketable securities or appreciated investment assets), (ii) affirming...
By: Williams Mullen