WFU Law School
Law & Valuation
5.4.4 Marketability Discounts

5.4.5 Other Sources of Discounts

Discounts may also be appropriate for potential capital gains on C corporation holdings of appreciated assets. Davis 110 TC 530 (Tax Court); Eisenberg (2d Cir.) Valuation Discount for Potential Capital Gains, Fair Value (Wtr/Spr 1999).

BORGATELLO, TC MEMO 2000-264 (Capital gains discount built into marketability discount). See also Davis.

5.4.4 Marketability Discounts

©2003 Professor Alan R. Palmiter

This page was last updated on: August 4, 2003