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Corporate Taxation

  • Tanenblatt v. Commissioner: Valuation Methods in Real Estate

    By:
    Martin Greene, CPA/ABV, ASA
    |
    Jan 1, 2014
    Tanenblatt v. Commissioner involved the fair market value of a 16.67 percent minority membership interest in a New York LLC whose principal holding was a commercial building. The resulting decision has important implications for the valuation—and taxation—of real estate and the use of experts.

 
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