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August 2020 » Using the Guideline Company Method...
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Carlos E. Jiménez-Angueira, PhD, CPA, and Nicholas J. Mastracchio, PhD, CPA
There are several reasons why a closely held company may need to determine the value of its businesses. These include transactions in company stock; purchases of the interest of a retiring owner; gift and estate taxes; litigation caused by marital dissolution, minority oppression, and dissenting shareholder actions; estate and personal financial planning; and going private transactions or initial public offerings.
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