BIG time – Calculating the discount for imbedded capital gains on C corporations
$225.00
Description
Abstract: In recent years, courts have increasingly allowed experts to apply a discount for the tax liability related to built-in gains (BIGs) when determining a C corporation’s value for tax purposes. Yet some dispute remains regarding how to properly calculate the BIG discount. This article discusses the “Dollar-for-dollar” vs. “Present value” issue.
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