A Comprehensive Analysis of Minority Interest Discounts in Estate and Gift Taxation

One of the most litigated and adjusted areas in taxation has been the determination of the minority interest discount in estate and gift taxation. Valuation disputes arise because the valuation processes for estate and gift taxation are “inherently imprecise,” and the goals of the taxpayer and Inter...

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Veröffentlicht in:	The ATA journal of legal tax research 2006-01, Vol.4 (1), p.117-134
Hauptverfasser:	Woodruff, Gregg S., Langstraat, Craig J., Malloy, John M.
Format:	Artikel
Sprache:	eng
Schlagworte:	Discounts Estate taxes Gift taxes Minority stockholders Tax deductions Taxation Valuation discounts
Online-Zugang:	Volltext
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