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To tax affect or not to tax affect

$225.00

SKU: ADVnd152. Category: .

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Abstract: When valuing an interest in an S corporation, tax affecting — reducing the business’s projected future income for hypothetical corporate income taxes — has been a subject of debate for many years. Unfortunately, the courts have sent mixed signals on whether tax affecting is appropriate for S corporations. This article discusses several notable cases regarding tax affecting, noting that the IRS often opposes the practice when valuing minority interests.

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