 | United States. Congress. Senate. Committee on Finance - 1954 - 1344 lapas
...closely held stock for which there is no market consideration shall be Riven 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... | |
 | Wolters Kluwer Law & Business - 1995 - 588 lapas
...company; (F) Whether or not the enterprise has goodwill or other intangible value; (G) The market price of securities of corporations engaged in the same or a similar line of business, which are actively traded in a free and open market, either on an exchange or over-the-counter; (H) The marketability,... | |
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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. 
