 | United States. Internal Revenue Service - 1954 - 726 páginas
...underlying the security to be valued. (b) The value of the stock of a personal or family holding company is closely related to the value of the assets underlying...type the appraiser should determine the fair market values of the assets of the company. Operating expenses of the holding company and cost of liquidating... | |
 | United States. Internal Revenue Service - 1959 - 1390 páginas
...of an individual. For these reasons, adjusted net worth should be accorded greater weight in valuing the stock of a closely held investment or real estate holding company, whether or not family owned, than any of the other customary yardsticks of appraisal, such as earnings and dividend paying capacity.... | |
 | United States. Congress. Senate. Committee on Finance - 1974 - 434 páginas
...private foundation appraisal law, certainly was familiar with. Revenue Rule 50-60, which expressly states as follows : "The value of the stock of a closely...investment or real estate holding company, whether or not family-owned, is closely related to the value of the assets underlying the stock. For companies of... | |
 | Mark O. Dietrich - 2001 - 666 páginas
...of an individuaL For these reasons, adjusted net worth should be accorded greater weight in valuing the stock of a closely held investment or real estate holding company, whether or not family owned than any of the other customary yardsticks of appraisal, such as earnings and dividend,paying capacity.... | |
 | Bruce L. Richman - 2002 - 306 páginas
...weight to the assets underlying the security to be valued. (b) The value of the stock of a closely-held investment or real estate holding company, whether...type the appraiser should determine the fair market values of the assets of the company. Operating expenses of such a company and the cost of liquidating... | |
 | Kalman A. Barson - 2002 - 576 páginas
...of an individual. For these reasons, adjusted net worth should be accorded greater weight in valuing the stock of a closely held investment or real estate holding company, whether or not family owned, than any of the other customary yardsticks of appraisal such as earnings and dividend-paying capacity.... | |
 | James R. Hitchner, Michael J. Mard - 2003 - 256 páginas
...investing public at the valuation date. Q Adjusted net worth should be accorded greater weight in valuing the stock of a closely held investment or real estate holding company, whether or not family owned, than any of the other customary yardsticks of appraisal, such as earnings and dividend-paying capacity.... | |
 | James R. Hitchner - 2003 - 1056 páginas
...investing public at the valuation date Adjusted net worth should be accorded greater weight in valuing the stock of a closely held investment or real estate holding company, whether or not it is family owned, than any of the other customary yardsticks of appraisal, such as earnings and dividend-paying... | |
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For these reasons, adjusted net worth should be accorded greater weight in valuing the stock of a closely held investment or real estate holding company, whether or not family owned, than any of the other customary yardsticks of appraisal, such as earnings... 