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How the IRS Values Non- Controlling Interests in S-Corps
註釋Presented here for the first time is the complete text of the IRS Job Aid for Valuing Non-Controlling Interests in S-Corps. Michael Gregory is uniquely qualified to present this book, as he was the original champion of the S-Corps Job Aid at the IRS. This Job Aid was acquired via a lengthy Freedom of Information (FOIA) Request, and here it is is presented unabridged in its entirety. The book begins with a detailed introduction to the issue in Part One, and in Part Two presents the entire Job Aid on right-hand pages with author comments on the left side tying back to Part One and offering the reader further insights into the document itself.