Skip navigation
0120-TE-Riebe.jpg

The Calm Before the Oncoming Election Train

Cracks appear for breaching the tax-affecting wall.

Last year was relatively quiet in the valuation arena. However, for those looking for inchoate signs of change, the prospects for a significant shift appeared in tax-affecting valuations for shareholders of S corporation (S corp) stock. Among the most difficult signals to read is the start of a material change in case law. Two cases in 2019 suggest the Internal Revenue Service’s long-standing approach to valuation of S corp stock may require revision. At this time, it remains uncertain if the

ARTICLE ACCESS REQUIRED

Please Log in if you are currently a Trust&Estates subscriber, or select DAYPASS for our new 24 hour access (nominal fee required).


If you are interested in unlimited article access for one year, please select Annual Subscription below.

Hide comments

Comments

  • Allowed HTML tags: <em> <strong> <blockquote> <br> <p>

Plain text

  • No HTML tags allowed.
  • Web page addresses and e-mail addresses turn into links automatically.
  • Lines and paragraphs break automatically.
Publish