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If the casting facility is highly marketable, a low discount for lack of marketability will be applied, but if it is not marketable, a high discount will be applied. Temple FLPs: These two identical FLPs (one for each of the taxpayer's children) were valued by determining a minority discount independently from a discount for lack of marketability. nbsp;or other entity is funded with a fractional interest arguably subject to a discount for lack of marketability. |
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