Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/114716
Authors: 
Dukes, William P.
Year of Publication: 
2001
Citation: 
[Journal:] Journal of Entrepreneurial Finance [ISSN:] 1057-2287 [Volume:] 6 [Year:] 2001 [Issue:] 1 [Pages:] 129-155
Abstract: 
This paper contains a review of issues pertaining to the valuation of privately held businesses, noting significant inconsistencies in the rationale and approaches taken in the valuation process. In addition to suggesting that appraisers stay with the "tried and true" rather than testing the obsolete, it may be desirable for an experiment to be conducted with a "friends of the Tax Court" idea, in which a few select extremely well qualified appraisers offer assistance in the Tax Court's deliberations on valuation issues.
Subjects: 
Capital Structure
Ownership Structure
Closely Held Firms
Family Firms
JEL: 
G32
M13
Document Type: 
Article

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