Valuation Resources

Bibliographies by Subject

Valuation and Built In Gains Tax Issues

JT Research LLC

Avener, Leslie. "An Appraiser Looks at Davis v. Commissioner." Business Valuation Review, September 1998.

Bulua, Stanley E. "Taxpayers Win in Valuing Stock of Closely Held Companies." The CPA Journal, May 1999.

Earles, Melanie J. "The Valuation Discount for Potential Capital Gains Tax." The National Public Accountant, August 1999.

Hall, Lance S. "Valuation Discount for Built-In Capital Gains Tax Allowed." Estate Planning, November 1998.

Hamill, James R. "Built-in Corporate Tax Liability Reduces Taxable Estate." Practical Tax Strategies, February 1999.

Hawkins, George B. "Dunn Court Allows Discounts for Built-in Gains -- Hope for Estate Planning (and Avoiding Inequitable Outcomes in Equitable Distribution)," Fair Value. Vol. 12, No. 2, Summer, 2003.

Hoffmann, Carsten. "Life After Davis Est.:Valuation Discounts for Built-In Capital Gains Tax Liabilities." Taxes, August 1999.

Horowitz, Steven A. "Valuation Discount for Built-In Capital Gains Tax: At Least One Tax Court Judge and the Second Circuit Have it Right." Taxes, October 1998.

Paschall, Michael A. "Discounting for Built-in Capital Gaines in LLCs, Partnerships, and S Corporations," Fair Value. Vol. 12, No. 2, Summer, 2003.

Paschall, Michael A. "Valuation Discount for Potential Capital Gains: How Much is Enough?" Fair Value. Winter/Spring, 1999.

Sliwoski, Leonard. "Built in Gains Tax, Discounts for Lack of Marketabiity, and Eisenberg v. Commissioner." Business Valuation Review, March 1998.

Sliwoski, Leonard. "Imbedded Income Taxes: Built-In Gains Taxes: Business Valuation Considerations." Presented at the Institute of Business Appraisers Conference, Orlando Florida, May 2001.

Van Acker, Martin C. "Should Built-In Gains Tax be Considered in Valuing Corporations?"

To obtain copies of the articles in this bibliography:

Check the holdings of your local libraries. If the journals are not available, ask the librarian to obtain copies via interlibrary loan.
JT Research LLC also can supply copies of some of the articles for the cost of shipping, handling, and copyright fees.

JT Research LLC is registered with the Copyright Clearance Center.

Web site by Rareheron Web Design Portland, Oregon