Estate Tax Valuation in the Sale or Merger of Small Firms.

机译：小企业出售或合并中的遗产税估价。

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This study sought to determine if tax valuation problems have been a leading cause of decisions to merge in the past five years. It then undertook to discover whether these problems arose from faulty valuation practices by the Internal Revenue Service and uncertain or inadequate relief in the courts. An analysis of some 150 decisions of the Tax Court, and other courts, revealed the valuation methods employed by the Service and their validity under court review. While the purpose was to discover the basic facts about tax valuation as a merger motive, some recommendations for improvement are made, with the expectation that their adoption might remove some artificial and needless incentives to sell out. (Author)

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作者
Bosland, C. C.;
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年度 1963
页码 1-2
总页数 2
原文格式 PDF
正文语种 eng
中图分类
关键词
COMMERCE; INDUSTRIES; MANAGEMENT ENGINEERING; BUSINESS ORGANIZATIONS; TAXES; BUYING AND SELLING; COURTS;

机译：商业;工业;管理工程;商业组织;税收;购买和出售;法院;

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Estate Tax Valuation in the Sale or Merger of Small Firms.

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