 other relevant factors" referred to in subparagraphs (1) and (2) of this paragraph are: The goodwill of the business; the economic outlook in the particular industry; the company's position in the industry and its management; the degree of control of...  Reports of the United States Tax Court - Page 101by United States. Tax Court - 1987Full view - About this book
 | 1968 - 322 pages
...in the particular industry; the company's position in the industry and its management; the degree of control of the business represented by the block of...exchange. However, the weight to be accorded such comparisions or any other evidentiary factors considered in the determination of a value depends upon... | |
 | 1970 - 344 pages
...the particular industry ; the company's position in the industry and its management; the degree of control of the business represented by the block of...exchange. However, the weight to be accorded such comparisions or any other evidentiary factors considered in the determination of a value depends upon... | |
 | 1960 - 618 pages
...the particular industry ; the company's position in the industry and its management; the degree of control of the business represented by the block of...in the same or similar lines of business which are Usted on a stock exchange. However, the weight to be accorded such comparisons or any other evidentiary... | |
 | 1960 - 1580 pages
...in th< particular industry ; the company's position in the industry and its management the degree of control of the business represented by the block of...securities of corporations engaged in the same or similaj lines of business which are listed on t stock exchange. However, the weigh! to be accorded... | |
 | 1990 - 744 pages
...degree of control oí the business represented by the bio of stock to be valued; and the values с securities of corporations engaged in the same or...similar lines of business which are listed on a stock ехспалге. However, the weight to be accorded such comparisons or any other evidentiary factors... | |
 | 2000 - 816 pages
...in the particular industry; the company's position in the Industry and its management; the degree of control of the business represented by the block of stock to be valued; and the values of »rarities of corporations engaged in the same or similar lines of business which we listed on a stock... | |
 | United States. Internal Revenue Service - 1967 - 1510 pages
...fide bid and asked prices are lacking, one of the relevant factors to be considered is the degree of control of the business represented by the block of stock to be valued. Where the block consists of the voting common stock of a corporation, a substantial portion of the... | |
 | United States. Tax Court - 1991 - 968 pages
...otherwise nonrepresentative market transactions, and requires that consideration be given to "the degree of control of the business represented by the block of stock to be valued." These guidelines are appropriate for income tax purposes as well as estate tax purposes. "There is... | |
 | 1973 - 348 pages
...stock to be valued ; and the values of securities of corporations engaged in the same or similar Unes of business which are listed on a stock exchange. However, the weight to be accorded such comparisions or any other evidentiary factors considered In the determination of a value depends upon... | |
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