Valuing S corporations — Recent divorce case sheds light on tax affecting
$225.00
Description
Abstract: A recently decided divorce case in Massachusetts sheds some interesting light on an issue critical to the valuation of S corporations: tax affecting. Recently, the state’s appellate court addressed this contentious process, which reduces a company’s projected income by deducting hypothetical corporate income taxes. Citation: Bernier v. Bernier, No. 11-P-394, June 29, 2012 (Appeals Court of Mass.); Delaware Open MRI Radiology Assocs., P.A. v. Kessler, C.A., No. 275-N, April 25, 2006 (Del. Court of Chancery)
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