Business Valuation Cases and IRS Revenue Rulings


Minority Interests

Need for Accredited Appraiser

Past Transactions as Evidence of Value

Poorly Supported Valuation

Prearrangements Defeat Discounts

Public Co. Selection

Reasonable Compensation

Restricted Stock Options

Revenue Rulings and Revenue Procedures- Valuation (IRS)

Section 754 Election Impact on Value

Shareholder Disputes and Dissenting Shareholders
Cases (Delaware)

Special Valuation Rules, Internal Revenue Code

Specific Company Risk Premium in Rate of Return

Subchapter S Corporation Valuations

Valuation Report Content and Related Requirements

Voting, Non-Voting

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