" ... reviews the methods commonly used in the valuation of assets, including real estate. The fair market value of an asset ultimately determined must be one which fits within the definition of what a willing buyer would pay to a willing seller for the asset, neither being under any compulsion to buy or sell, with both parties having a reasonable knowledge of all relevant facts. In the case of real estate, the value generally is based upon the highest and best use of the property."
["Revises and supersedes 831-2nd T.M., Valuation of corporate stock / by Richard L. Lavoie. Revises and supersedes 831-3rd T.M. Valuation of corporate stock / by Louis A. Mezzullo."]. Formerly published in Washington, D.C., 2006-2007. Title from title screen (viewed Feb. 20, 2013).
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed analysis. Introduction Valuation of publicly traded stock Blockage and restricted stock Valuation of closely held stock Restrictive agreements Chapter 14 special valuation rules Sections 2701 and 2704 Discounts and Premiums Penalties Working papers.
Digital File Characteristics
System Details Note
Mode of access: World Wide Web.
Available in Other Form
Print version: Mezzullo, Louis A., 1944- Valuation of corporate stock. Arlington, Va. : Tax Management, 2012-