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
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