Valuing Interests in S-Corps

This booklet is based on Chapter 5 of Michael A. Gregory's book, Business Appraisals and the IRS. Others have written on S-Corp valuation, but this is the first book to emphasize the factual development associated with the S-Corp valuation. It is also the first book to compare the five most common methods of S-Corp valuation and the first to provide a commentary on the seven court cases with specific recommendations for those preparing a valuation report for tax or other purposes. This book also provides an up-to-date commentary in a single concise treatment for any business appraiser who wants to get up to speed or to stay abreast of S-Corp valuation.