 When a stock is closely held, is traded infrequently, or is traded in an erratic market, some other measure of value must be used. In many instances, the next best measure may be found in the prices at which the stocks of companies engaged in the same...  The Market Approach to Valuing Businesses - xxxii. lappuseautors: Shannon P. Pratt - 2006 - 432 lapasIerobežota priekšskatīšana - Par šo grāmatu
 | United States. Internal Revenue Service - 1959 - 1390 lapas
...As a generalization, the prices of stocks which are traded in volume in a free and active market Tby by the Secretary or his delegate. (c) EARNINGS AND...any taxable year (but not its accumulated earnings market. SEC. 4. FACTORS To CONSIDER. .01 It is advisable to emphasize that in the valuation of the... | |
 | United States. Congress. House. Select Committee on Aging - 1984 - 300 lapas
...some other measure of value must be used. In many instances, the next best measure may be found in prices at which the stocks of companies engaged in the same or similar lines of business are selling in a free and open market. 3.04 For the purpose of this regulation,... | |
 | Scott Gabehart - 1997 - 340 lapas
...59-60: When a stock is closely held, some other measure of value must be used. In many instances, the best measure may be found in the prices at which the stocks of companies engaged in the same or similar line of business are selling in a free and open market. Conducting this SIC-based search will... | |
 | Mark O. Dietrich - 2001 - 666 lapas
...facts available at the required date of appraisal. As a generalization, the prices of stocks which are traded in volume in a free and active market by...similar line of business are selling in a free and open markeL SEC. 4. FACTORS TO CONSIDER. .0l It is advisable to emphasize that in the valuation of the stock... | |
 | Kalman A. Barson - 2002 - 576 lapas
...facts available at the required date of appraisal. As a generalization, the prices of stocks which are traded in volume in a free and active market by...similar line of business are selling in a free and open market. Sec. 4. Factors to Consider. .01 It is advisable to emphasize that in the valuation of the... | |
 | Bruce L. Richman - 2002 - 306 lapas
...what the future holds for the corporations and industries represented. When a stock is closely-held, is traded infrequently, or is traded in an erratic...similar line of business are selling in a free and open market. IN. 4. Factors to Consider .01 It is advisable to emphasize that in the valuation of the stock... | |
 | James R. Hitchner - 2003 - 1056 lapas
...facts available at the required date of appraisal. As a generalization, the prices of stocks which are traded in volume in a free and active market by...similar line of business are selling in a free and open market. SEC. 4. FACTORS TO CONSIDER. .01 It is advisable to emphasize that in the valuation of the... | |
 | Susan Flax Posner - 2007 - 1278 lapas
...erratic market, some other measure of vatue must be used. ln many instances, the next best measure may he found in the prices at which the stocks of companies...similar line of business are selling in a free and open market. [Rev. Proc. 59-60. §3.03. 1959-1 CB at 238.] (a) Factors Established in Rev. Rul. 59-60. Rev.... | |
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