| 1949 - 430 lapas
...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... | |
| 1978 - 584 lapas
...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,... | |
| United States. Congress. Senate. Select Committee on Small Business - 1979 - 1636 lapas
...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... | |
| United States. General Accounting Office - 1980 - 68 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.... | |
| United States. Tax Court - 1989 - 1468 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... | |
| Mark O. Dietrich - 2001 - 666 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.... | |
| 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... | |
| 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.... | |
| Bruce L. Richman - 2002 - 306 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... | |
| James R. Hitchner - 2003 - 1056 lapas
...would provide an indication of value during the period being analyzed. 8. The market prices of stock 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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