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Keywords: valuation
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Journal Articles
The ATA Journal of Legal Tax Research (2015) 13 (1): 1–16.
Published: 01 February 2015
... received in exchange has a readily realizable market value. The authors thank the editor of The ATA Journal of Legal Tax Research, Anthony P. Curatola, and two anonymous reviewers for their comments and suggestions. 2015 Section 1031 like-kind exchange valuation related party...
Journal Articles
The ATA Journal of Legal Tax Research (2014) 12 (2): 74–84.
Published: 01 September 2014
...Mark Jackson; Sonja Pippin; Jeffrey A. Wong ABSTRACT The U.S. court system plays an important role in resolving asset valuation disagreements between taxpayers and the taxing authority. A recent study examining the relation between court valuations of estates and case/judge attributes finds...