 | United States. Internal Revenue Service - 1954 - 726 páginas
...the investing public at the date of appraisal. A current appraisal by the investing public should be superior to the retrospective opinion of an individual....greater weight in valuing the stock of a closely held family or persona] holding company than any of the other customary yardsticks of appraisal, such as... | |
 | United States. Internal Revenue Service - 1959 - 1390 páginas
...may accord the greatest weight to the assets unerlying the security to be valued. (b) The value of the stock of a closely held 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 this type the... | |
 | United States. Congress. Senate. Committee on Finance - 1974 - 434 páginas
...the investing public at the date of appraisal. A current appraisal by the investing public should be superior to the retrospective opinion of an individual....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... | |
 | United States. Congress. Senate. Committee on Finance. Subcommittee on Foundations - 1974 - 444 páginas
...the investing public at the date of appraisal. A current appraisal by the investing public should be superior to the retrospective opinion of an individual....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... | |
 | Mark O. Dietrich - 2001 - 666 páginas
...may accord the greatest weight to the assets underlying the security to be valued. Ib1 The value of the stock of a closely held 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 this type the... | |
 | Bruce L. Richman - 2002 - 306 páginas
...the investing public at the date of appraisal. A current appraisal by the investing public should be superior to the retrospective opinion of an individual....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... | |
 | Kalman A. Barson - 2002 - 576 páginas
...may accord the greatest 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 or not family owned, is closely related to the value of the assets underlying the stock. For companies of this type the... | |
 | James R. Hitchner, Michael J. Mard - 2003 - 256 páginas
...underlying the stock, capitalized at rates deemed proper by the investing public at the valuation date. Q Adjusted net worth should be accorded greater weight...customary yardsticks of appraisal, such as earnings and dividend-paying capacity. F. Capitalization Rates Q It is necessary to capitalize the average or current... | |
 | James R. Hitchner - 2003 - 1056 páginas
...the investing public at the date of appraisal. A current appraisal by the investing public should be superior to the retrospective opinion of an individual. For these reasons, adjusted net worth should be afforded greater weight in valuing the stock of a closely held investment or real estate holding company,... | |
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The value of the stock of a closely held 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 this type the appraiser should determine the fair market... 