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Winning the battle, but losing the war — A look at Estate of Gallagher

$225.00

SKU: VVma122. Category: .

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Abstract: A recent U.S. Tax Court case addressed, among other things, the admissibility of subsequent data, the guideline public company method, tax affecting, and valuation discounts, providing insight into the court’s stance on a broad range of valuation issues. The article notes that, though no additional tax liability was assessed against the estate, the decision wasn’t entirely a victory for taxpayers, because the court sided with the IRS on many key issues.

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