 | Thomas F. Burrage, Sandra Morgan Little - 2003 - 264 lapas
...over-the- counter markets must be evaluated in the adviser's analysis. The prices of listed stocks of corporations engaged in the same or a similar line of business and actively traded by the public are considered first. If sufficient similar listed stocks cannot... | |
 | James R. Hitchner, Michael J. Mard - 2003 - 256 lapas
...value for a specific block of stock since it is an added element of value. 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... | |
 | Gregg M. Herman - 2003 - 580 lapas
...Sales of stock and the size of the block of stock to be valued; and 8. The market price of the 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.... | |
 | Louis P Miramontes, L Rice Hugh - 2004 - 1408 lapas
...enterprise 7. Prior sales of stock and size of the block of stock to be valued 8. Market price of stock of corporations engaged in the same or a similar line of business whose stock is actively traded in a free and open market, either on an exchange or over the counter.... | |
 | Shannon P. Pratt - 2004 - 387 lapas
...7. Sales of the stock and the size of the block of stock to be valued. 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.... | |
 | C C H, Incorporated - 2004 - 1134 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 that have their stocks actively traded in a free and open market, either on an exchange or over-the-counter.... | |
 | Robert B. Dickie - 2006 - 442 lapas
...owned corporation "shall be determined by taking into consideration, in addition to other factors, the value of stock or securities of corporations engaged in the same or a similar line of business that are listed on an exchange."2 The IRS Commissioner has ruled that the factors to be considered... | |
 | CCH Tax Law Editors - 2007 - 586 lapas
...stock and securities is determined by taking into consideration, in addition to all other factors, the value of stock or securities of corporations engaged in the same or similar line of business that are listed on an exchange.26 If no active market exists, consideration... | |
 | Susan Flax Posner - 2007 - 1278 lapas
...Sales of the stock and the size of the block of the 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 1218 ' Rev. Rut. 59-60. 1959-1 CB 237. 3 Rev. Rul. 65-193.... | |
 | CCH Incorporated, CCH Tax Law Editors - 2008 - 1632 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...line of business which are listed on an exchange. [Sec. 2031(c)] (c) ESTATE TAX WITH RESPECT TO LAND SUBJECT TO A QUALIFIED CONSERVATION EASEMENT. —... | |
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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. 
