 | United States. Congress. Senate. Committee on Finance - 1954 - 656 lapas
...closely held stock for which there is no market consideration shall be given to the value of stock of corporations engaged in the same or a similar line of business which are listed on an exchange. The value of stock of such corporations which are sold on the over-the-counter market also should be... | |
 | United States. Congress. House. Committee on Ways and Means - 1958 - 1176 lapas
...the value thereof shall be determined by taking into consideration, in addition to all other factors, the value of stock or securities of corporations engaged in the same or a similar line of business which aro listed on on exchange, whether or not listed on an exchange. Sec. 2. The foregoing amendment shall... | |
 | United States. Congress. House. Committee on Ways and Means - 1958 - 1170 lapas
...ic value thereof shall be determined by taking into consideration (in addition to all her factors) the value of stock or securities of corporations engaged in the same or similar line of business regardless of whether the stock of such comparable company listed on an exchange... | |
 | United States. Internal Revenue Service - 1959 - 1390 lapas
...Sales of the stock and the size of the block of stock to be valued, (h) The market price of stocks ng), or having their stocks actively traded in a free and open market, either on an exchange or over-the-counter.... | |
 | United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1208 lapas
...the value thereof shall be determined by taking into consideration, in addition to all other factors, NS OF CORPORATIONS. — Returns of corporations under...on the basis of the calendar year shall be filed (a) GKNERAL.— The value of the gross estate may be determined, if the executor so elects, by valuing... | |
 | United States. Tax Court - 1968 - 732 lapas
...value thereof shall b« determined by taking Into consideration, In addition to all other factors, the value of stock or securities of corporations engaged...or a similar line of business which are listed on nn exchange. 6 The Estate Tax Regulations provide In pertinent part as follows : Sec. 20.2031-1 (b).... | |
 | 1969 - 324 lapas
...the value thereof shall be determined by taking Into consideration, in addition to all other factors, the value of stock or securities of corporations engaged in the same or a similar Une of business which are listed on an exchange. | Sec. 2031 as amended by sec. 18, Revenue Act 1962... | |
 | United States. Tax Court - 1987 - 1584 lapas
...s market comparable valuation of CCC, Stahl, Kaneland, and Holland. Section 203 l(b) provides that "the value of stock or securities of corporations...line of business which are listed on an exchange" is a factor to be considered in valuing the stock of an unlisted corporation. In valuing CCC, Stahl,... | |
 | United States. Tax Court - 1989 - 1448 lapas
...closely held stock should be based upon, in addition to all other factors, the value of listed stock of corporations engaged in the same or a similar line of business. Sec. 203 l(b). The value of closely held stock must also be determined indirectly by weighing the corporation's... | |
 | 1972 - 336 lapas
...the value thereof shall be determined by taking into consideration, in addition to all other factors, the value of stock or securities of corporations engaged...same or a similar line of business which are listed un an exchange. [Sec. 2031 as amended by sec. 18, Revenue Act 1962 (76 Stat. 1052) ] [TD 6296, 23 FR... | |
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... in addition to all other factors, the value of stock or securities of corporations engaged in the same or a similar line of business which are listed on an exchange. 
