Discount for Potential Capital Gains Tax Liability in Valuing S Corporation Stock?
dc.contributor.author | Harl, Neil | |
dc.contributor.department | Iowa State University Digital Repository | |
dc.date | 2018-02-19T03:59:02.000 | |
dc.date.accessioned | 2020-06-29T22:56:06Z | |
dc.date.available | 2020-06-29T22:56:06Z | |
dc.date.embargo | 2017-11-27 | |
dc.date.issued | 2009-03-06 | |
dc.description.abstract | <p>The discounting of C corporation stock for potential built-in capital gains tax liability has become well-established in recent years<strong>1 </strong>although the courts, until 1998, had consistently held that potential income taxes (capital gains tax, recapture tax and tax on ordinary income) that would be incurred on corporate liquidation did not reduce the value of closely-held corporation stock when the fact of liquidation was speculative or uncertain.<strong>2</strong></p> | |
dc.identifier | archive/lib.dr.iastate.edu/aglawdigest/vol20/iss5/1/ | |
dc.identifier.articleid | 1966 | |
dc.identifier.contextkey | 11153134 | |
dc.identifier.s3bucket | isulib-bepress-aws-west | |
dc.identifier.submissionpath | aglawdigest/vol20/iss5/1 | |
dc.identifier.uri | https://dr.lib.iastate.edu/handle/20.500.12876/3498 | |
dc.source.bitstream | archive/lib.dr.iastate.edu/aglawdigest/vol20/iss5/1/AgLawDigest_v20n05_01.pdf|||Fri Jan 14 17:50:58 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 | Discount for Potential Capital Gains Tax Liability in Valuing S Corporation Stock? | |
dc.type | article | |
dc.type.genre | article | |
dspace.entity.type | Publication | |
relation.isJournalIssueOfPublication | 41b9b00e-b268-4556-bcaf-aa3ed4ed163d | |
relation.isOrgUnitOfPublication | d2bcee6c-7cba-4fa7-bd11-543354ce7b1b |
File
Original bundle
1 - 1 of 1
No Thumbnail Available
- Name:
- AgLawDigest_v20n05_01.pdf
- Size:
- 222.53 KB
- Format:
- Adobe Portable Document Format
- Description: