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Using closed - end funds to calculate the lack - of - control discount for closely held businesses by Charles E. Hodges II and Karen S. Kurtz

Material type: Article

ArticlePublisher: 2011Subject(s): FONDOS DE INVERSION

In: Journal of taxation v. 115, n. 5, November 2011, p. 262-268

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		IEF	OP 1695/2011/115/5-2 (Browse shelf)	Available		OP 1695/2011/115/5-2

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Previous	OP 1695/2011/115/4-1 Carryover basis guidance with imminent due dates for 2010 decedents	OP 1695/2011/115/4-2 Additional FATCA guidance and more time to comply	OP 1695/2011/115/5-1 Are underwater like - kind exchanges the answer ?	OP 1695/2011/115/5-2 Using closed - end funds to calculate the lack - of - control discount for closely held businesses	OP 1695/2011/115/6 Final 381 Regs. aid in determining accounting methods after reorg. or tax - free liquidation	OP 1695/2012/116/1-1 What a non - U.S. investor needs to know before investing through a tax blocker entity	OP 1695/2012/116/1-2 Considerations and consequences of disclosing non - gift transfers	Next

Resumen. Conclusión.

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