Spotlight on marketability
$225.00
Description
Abstract: Valuators attempt to quantify the time, costs and uncertainty of selling a business interest through the discount for lack of marketability (DLOM). This article answers some frequently asked questions about the DLOM. It also provides a table that summarizes recent empirical data that may be used to quantify this discount. Mandelbaum v. Commissioner, T.C. Memo 1995-255, June 12, 1995
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