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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. "
The Market Approach to Valuing Businesses - xxxii. lappuse
autors: Shannon P. Pratt - 2006 - 400 lapas
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Code of Federal Regulations

1949
...bearing upon the value of the stock. Among such other relevant factors to be considered are the values of securities of corporations engaged in the same or...line of business which are listed on an exchange. However, the weight to be accorded such comparisons or any other evidentiary factors considered in...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1978
...determined by taking into consideration, in addition to all other factors, the value of stock or secu-ities of corporations engaged in the same or a similar line of business which are listed on an exchange. [Sec. 2031 as amended by sec. 18, Revenue Act 1962 (76 Stat. 1052)] [TD 6296, 23 PR 4529, June 24,...
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Hearings, Reports and Prints of the Senate Select Committee on Small Business

United States. Congress. Senate. Select Committee on Small Business - 1979
...Sales of the stock and the size of the block of stock to be valued; • The market price of stocks of corporations engaged in the same or a similar line of business having their stock actively traded in a free and open market, either on an exchange or over-the-counter...
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Employee Stock Ownership Plans: Who Benefits Most in Closely Held Companies ...

United States. General Accounting Office - 1980 - 52 lapas
...7. Sales of the stock and the size of the block of stock to be valued. 8. The market price of stocks of corporations engaged in the same or a similar line of business having their stocks actively traded in a free and open market, either on an exchange or over the counter....
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Reports of the Tax Court of the United States, 92. sējums

United States. Tax Court - 1989
...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...
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Business Valuations: Advanced Topics

Larry J. Kasper - 1997 - 325 lapas
...Sales of the stock and the size of the block of stock to be valued. (h) The market price of stocks of corporations engaged in the same or a similar line of business having their stocks actively traded in a free and open market, either on an exchange or over-the-counter....
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Medical Practice Valuation Guidebook 2001/2002: Including Comprehensive ...

Mark O. Dietrich - 2001 - 480 lapas
...g. Sales of the stock and the size of the block of stock to be valued. h. The market price of stocks of corporations engaged in the same or a similar line of business having their stocks actively traded in a free and open market, either on an exchange or over-the-counter....
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Financial Institutions, Valuations, Mergers, and Acquisitions: The Fair ...

Zabihollah Rezaee - 2004 - 456 lapas
...sales of the stock and the size of the block of stock to be valued; and 8. the market price of stocks of corporations engaged in the same or a similar line of business having their stocks actively traded in a free and open market. 6.8.2 Discounts for Minority Position/Premium...
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Investigative Accounting in Divorce

Kalman A. Barson - 2002 - 576 lapas
...(g) Sales of the stock and size of the block of stock to be valued. (h) The market price of stocks of corporations engaged in the same or a similar line of business having their stocks actively traded in a free and open market, either on an exchange or over-the-counter....
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J.K. Lasser Pro Guide to Tax and Financial Issues in Divorce

Bruce L. Richman - 2002 - 276 lapas
...(g) Sales of the stock and the size of the block of stock to be valued (h) The market price of stocks of corporations engaged in the same or a similar line of business having their stocks actively traded in a free and open market, either on an exchange or over-the-counter...
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