article_search

Search Articles:

Product Finder

Search for products that match of these criteria:

 + Add row
Price:

Lack of marketability discounts — from the IRS’s perspective

$225.00

SKU: VLBso142. Category: .

Description

Abstract: Interests in closely held companies typically are entitled to a discount for lack of marketability (DLOM), because an interest that can’t readily be sold on a national stock exchange is worth less than a comparable interest in a publicly traded company. But determining the amount of the discount can be tricky. A few years ago, the IRS released a report, Discount for Lack of Marketability: Job Aid for IRS Valuation Professionals, which provides a critique of common methods valuators use to calculate the discount and offers valuable insight into IRS views on the subject. This article offers the highlights of that IRS report.

Additional information

Year

Niche

Newsletter

Issue

Word Count