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Valuation Discounts for Estate and Gift Taxes
Oleh:
Ransome, Justin P.
;
Satchit, Vinu
Jenis:
Article from Bulletin/Magazine
Dalam koleksi:
Journal of Accountancy vol. 208 no. 1 (Jul. 2009)
,
page 32.
Topik:
CPA
;
Valuation Discounts
;
Taxes
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
JJ85.27
Non-tandon:
1 (dapat dipinjam: 0)
Tandon:
tidak ada
Lihat Detail Induk
Isi artikel
One purpose of fixing a value on an interest in a closely held business is to determine gift and estate tax liability. CPAs called upon to provide such valuations know that this can be a painstaking task. It is not an exact science but an educated estimate when, as often is the case, there is no identifiable market for the interest. This uncertainty can cause unintended gift or estate tax consequences for transfers between related parties during the transferor’s life and at death.
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