Valuing Ownership Interests in a Closely-held Business

dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-19T06:38:02.000
dc.date.accessioned 2020-06-29T22:58:04Z
dc.date.available 2020-06-29T22:58:04Z
dc.date.embargo 2017-12-19
dc.date.issued 2015-02-13
dc.description.abstract <p>For businesses listed on the various stock exchanges or on an active over-the-counter market, the valuation of ownership interests is relatively simple; the trades of ownership interests represent fair market value for exchanges and for tax reporting purposes as measured by actual transactions. However, relatively few farm and ranch corporations are listed for public trading and so the task is to create a value representing fair market values for use in transactions and or tax reporting purposes but derived from non-market sources.1 The failure to assure such determinations of value on a regular basis is a major source of conflict in many closely-held businesses, farm and non-farm.</p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol26/iss4/1/
dc.identifier.articleid 2264
dc.identifier.contextkey 11275929
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol26/iss4/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/3791
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol26/iss4/1/AgLawDigest_v26n04_01.pdf|||Fri Jan 14 17:51:20 UTC 2022
dc.subject.disciplines Agricultural and Resource Economics
dc.subject.disciplines Agricultural Economics
dc.subject.disciplines Agriculture Law
dc.subject.disciplines Public Economics
dc.title Valuing Ownership Interests in a Closely-held Business
dc.type article
dc.type.genre article
dspace.entity.type Publication
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relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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