Tag Archives: Valuation; S Corporations

Estate “Whips” IRS in Fair Market Value Determination

Posted on July 8, 2011 by lpaulhoodjr

Executive Summary: In this federal estate tax case, the Tax Court, through Judge Halpern, determined the fair market value of a 15% nonmarketable minority interest in a Kentucky limited liability company (LLC) that had elected to be taxed as an … Continue reading →

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