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- W2267866376 abstract "The authors review the ability to receive a valuation discount for minority interest and lack of marketability in connection with the calculation of gain on the distribution of property by a corporation under Code Sec. 311(b). The IRS's position, based on the Tax Court and Ninth Circuit decisions in Pope & Talbot, Inc., is that a taxpayer may not claim any discount for minority interests or lack of marketability in connection with a Code Sec. 311 distribution. After discussing the case, the authors consider the extent to which the IRS's position can be justified and whether adequate authority exists to enable taxpayers to take a contrary position. The authors, who argue that the IRS's position is an unwarranted expansion of the Pope & Talbot principles, conclude with planning opportunities for C corporations wishing to convert their operations." @default.
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- W2267866376 date "2003-02-14" @default.
- W2267866376 modified "2023-09-25" @default.
- W2267866376 title "When is the Whole Worth More than the Parts? The Use of Discounts in Valuing Corporate Distributions of Appreciated Property" @default.
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