 | United States. Internal Revenue Service - 1954 - 726 lapas
...following factors, although not all-inclusive, are fundamental and require careful analysis in each case : (a) The nature of the business and the history of the enterprise, including the date of incorporation. (b) The economic outlook in general and the condition and outcome... | |
 | United States. Internal Revenue Service - 1959 - 1390 lapas
...following factors, although not all-inclusive are fundamental and require careful analysis in each case: the burning of magnesite, and the sintering and nodullzing...TAXABLE TEABS ENDING IN 1954 — (1) GENEBAL BULK. — 49708V— 59 a (c) The book value of the stock and the financial condition of the business. (d) The... | |
 | United States. Tax Court - 1987 - 1584 lapas
...tax regulations, the following factors are listed as also relevant in determining stock values: (1) The economic outlook in general and the condition and outlook of the specific industry in general; (2) the financial condition of the business; and (3) its dividend-paying capacity. Because... | |
 | United States. Congress. Senate. Committee on Finance - 1978 - 556 lapas
...following factors • The nature of the business and the history of the enterprise from its inception, • The economic outlook in general and the condition...and outlook of the specific industry in particular; • The book value of the stock and the financial condition of the business. • The earning capacity... | |
 | United States. Congress. Senate. Select Committee on Small Business - 1979 - 1636 lapas
...stock for estate tax purposes. Such a valuation includes consideration of the following factors: • The nature of the business and the history of the enterprise from its inception; • The economic outlook in general and the condition and outlook of the specific industry in particular;... | |
 | United States. Congress. Joint Committee on Taxation - 1979 - 1570 lapas
...circumstances basis. In doing so, the Inirnal Revenue Service looks at a number of factors which include I ) the nature of the business and the history of the enterprise from s inception ; (2) the economic outlook in general and the condition tid outlook of the specific industry... | |
 | United States. General Accounting Office - 1980 - 68 lapas
...the following factors, although not all inclusive, are fundamental and require careful analysis. 1 . The nature of the business and the history of the enterprise from its inception. 2. The economic outlook in general and the condition and outlook of the industry in particular. 3.... | |
 | 1980 - 20 lapas
...circumstances basis. In doing so, the Inrnal Revenue Service looks at a number of factors which include ) the nature of the business and the history of the enterprise from i inception; (2) the economic outlook in general and the condition d outlook of the specific industry... | |
 | United States. Congress. House. Select Committee on Aging - 1984 - 310 lapas
...require careful analysis in each case of determination of fair market value pursuant to this regulation: (a) The nature of the business and the history of...economic outlook in general and the condition and outlook for the specific industry in particular. (c) The book value of the stock and the financial condition... | |
 | United States. Congress. House. Select Committee on Aging - 1984 - 316 lapas
...enterprise from its inception. (b) The economic outlook in general and the condition and outlook for the specific industry in particular. (c) The book...and the financial condition of the business. (d) The past, present, and future earning capacity of the company. (e) The dividend-paying history and capacity... | |
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The economic outlook in general and the condition and outlook of the specific industry in particular. 
