LOCDLoss of Cell Delineation
LOCDLate Onset Degenerative Cerebellar Disease
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References in periodicals archive ?
As to the one-third stock interest in B Corporation, the court allowed a 15% LOMD and a 20% lack of control discount (LOCD).
Finally, a 20% LOMD and LOCD was then applied to the resulting per-share common stock value.
The IRS and the decedent claimed combined LOMDs and LOCDs of 20% and 30%, respectively.