Valuation Discounts

  • Grieve v. Commissioner: A Failed Attempt by the IRS to Reduce Valuation Discounts on Non-Voting Interests

    • March 27, 2020
    • Category: Corporate Advisory & Tax Compliance, Estate & Gift Valuation

    By David Rudman, CPA/ABV, CVA – Sigma Valuation Consulting, Inc. Synopsis: In Grieve v. Commissioner (T.C. Memo. 2020-28) published March 2, 2020, the IRS found a deficiency in the petitioner’s 2013 Federal gift tax and applied an unusual valuation theory in an attempt to minimize valuation discounts where the entity’s ownership was split between voting and

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  • Extended Thoughts on the IRC 2704 Proposed Regulations

    • August 5, 2016
    • Category: Corporate Advisory & Tax Compliance, Estate & Gift Valuation, Uncategorized

    By Matthew E. Rappaport, Esq. LL.M – Tax Planning & Structuring Attorney In the wake of the Internal Revenue Service releasing Proposed Regulations pertaining to IRC 2704 yesterday, I have received many questions and conducted many discussions about the Proposed Regulations’ content and potential impact. I posted a short status update about my preliminary thoughts

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