| Dictionary, Encyclopedia and Thesaurus - The Free Dictionary 1,885,692,647 visitors served. |
|
Dictionary/ thesaurus | Medical dictionary | Legal dictionary | Financial dictionary | Acronyms | Idioms | Encyclopedia | Wikipedia encyclopedia | ? |
DLOM |
0.01 sec. |
How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content. |
|
| ? References in periodicals archive |
|---|
Most appraisers agree that a minority interest in a privately held company typically sells for less than a minority interest in a similar publicly traded company (a difference known as the discount for lack of marketability or "illiquidity discount"), and ample evidence exists to support the illiquidity discount for minority transactions. 25% discount for lack of marketability or minority interest to the units. For the past few years, it has been relatively easy for the IRS to identify and audit gifts of discounted limited partnership interests because if the value of the gift reported on Schedule A of the federal gift tax return reflects a discount for lack of marketability and/or a minority interest, the appropriate box must be checked under Schedule A of the return. |
| Acronyms and Abbreviations |
| Free Tools: |
For surfers:
Free toolbar & extensions |
Word of the Day |
Help
For webmasters: Free content | Linking | Lookup box | Double-click lookup | Partner with us |
|---|