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" In accordance with section 2031 (b) of the Code stocks listed on an exchange are to be considered first. However, if sufficient comparable companies whose stocks are listed on an exchange cannot be found, other comparable companies which have stocks actively... "
The Market Approach to Valuing Businesses - xxxii. lappuse
autors: Shannon P. Pratt - 2006 - 432 lapas
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Internal Revenue Bulletin

United States. Internal Revenue Service - 1959 - 1390 lapas
...representing as it does an added element of value, may justify a higher value for a specific block of stock. which have stocks actively traded in on the over-the-counter market also may be used. The essential...
Pilnskats - Par šo grāmatu

Pension Asset Raids: Hearing Before the Select Committee on Aging, House of ...

United States. Congress. House. Select Committee on Aging - 1984 - 310 lapas
...have stock which is actively traded by the public. Stocks listed on an exchange or quoted by NASDAQ are to be considered first. However, if sufficient...exchange cannot be found, other comparable companies which have stocks freely and actively traded in the over-the-counter market also may be used. Whether...
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Medical Practice Valuation Guidebook 2001/2002: Including Comprehensive ...

Mark O. Dietrich - 2001 - 666 lapas
...parisons have capital stocks which are actively traded by the public. In accordance with Section 203 1 Ib1 of the Code, stocks listed on an exchange are to be...exchange cannot be found, other comparable companies which have stocks actively traded in on the over,the, counter market also may be used. The essential...
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Investigative Accounting in Divorce

Kalman A. Barson - 2002 - 576 lapas
...representing as it does an added element of value, may justify a higher value for a specific block of stock. (h) Section 2031 (b) of the Code states, in effect,...exchange cannot be found, other comparable companies which have stocks actively traded in an over-the-counter market also may be used. The essential factor...
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J.K. Lasser Pro Guide to Tax and Financial Issues in Divorce

Bruce L. Richman - 2002 - 306 lapas
...comparisons have capital stocks which are actively traded by the public. In accordance with Section 203 l(b), stocks listed on an exchange are to be considered...exchange cannot be found, other comparable companies which have stocks actively traded in an the over-the-counter market also may be used. The essential...
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Financial Valuation: Applications and Models

James R. Hitchner - 2003 - 1056 lapas
...comparisons have capital stocks which are actively traded by the public. In accordance with section 203 l(b) of the Code, stocks listed on an exchange are to be...exchange cannot be found, other comparable companies which have stocks actively traded in on the over-the-counter market also may be used. The essential...
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U.S. Master Accounting Guide (2008)

John C. Wisdom, James R. Hasselback - 2008 - 1350 lapas
...public. In accordance with Section 2031 (b) of the Code, stocks listed on an exchange are listed first. If sufficient comparable companies whose stocks are...exchange cannot be found, other comparable companies which have stocks actively traded on the overthe-counter market also may be used. The essential factor...
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