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This article proposes a method for calculating the impact of taxes in a valuation of a privately-held S corporation.  It has been well received by the valuation community and the IRS has referred companies to it when tax issues complicate a valuation.  Even though it was published in a practitioner’s journal, it is my understanding that this article is now cited by several valuation texts.

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  3046k v. 1 Oct 10, 2010, 11:21 AM laura.coogan@yahoo.com