Of Rocks and Hard Places: Opting for Arbitrariness or Speculation in the Built-In Capital Gains Tax Discount in the Valuation of Closely Held Businesses for Estate and Gift Tax Purposes

Authors

Brent B. Nicholson, Bowling Green State University

Recommended Citation

Brent B. Nicholson, Of Rocks and Hard Places: Opting for Arbitrariness or Speculation in the Built-In Capital Gains Tax Discount in the Valuation of Closely Held Businesses for Estate and Gift Tax Purposes, 10 Tenn. J. Bus. L. 175 (2009) ,
DOI: https://doi.org/10.70658/4486-1457.1057
https://ir.law.utk.edu/transactions/vol10/iss2/3