Example: stock market
Search results with tag "Discount for lack"
VALUATION DISCOUNTS AND PREMIUMS
edu.nacva.comNote that the total discount in the example is 44 percent, not 50 percent (the sum of the 30 percent discount for lack of control and the 20 percent discount for lack of marketability). Although the Courts have erred in this matter of discount application, it is an accepted business valuation practice to apply the discounts sequentially.
Discount for Lack of Marketability - irs.gov
www.irs.govThis Job Aid is not Official IRS position and was prepared for reference purposes only; it may not be used or cited as authority for setting any legal position.