Federal Tax Valuation

Federal Tax Valuation

Description

Federal Tax Valuation provides in-depth analysis of fair market value, valuation approaches, valuation in the absence of an active market, minority discounts and the “swing vote” theory, the enigmatic lack-of-marketability discount, and strategies for valuing S corporation stock.

You'll find concise and comprehensive answers to all important estate planning questions concerning valuations.

Keep abreast of all the court cases and IRS rulings on valuation of family limited partnerships (FLPs) and other tax-avoidance entities. Find out how to create and defend discounts for undivided partial interests in property, such as tenancies in common; how to value stock in S corporations; how to establish GRATs, QPRTs, and other tax-minimizing trusts; and how to obtain valuation benefits using buy-sell agreements and other transfer restrictions.

Publication Date

2024

Document Type

Book

Publisher

Thomson Reuters Tax and Accounting

Edition

2024

City

Carrollton, TX

Keywords

fair market value, valuation, income tax, inheritance and transfer tax, tax assessment

Disciplines

Accounting Law | Estates and Trusts | Law | Taxation-Federal | Tax Law

Comments

Part of the WG & L Estate Series.

Federal Tax Valuation

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