 | United States. Internal Revenue Service - 1959 - Broj stranica: 1390
...factors, although not all-inclusive are fundamental and require careful analysis in each case: (a) burning of magnesite, and the sintering and nodullzing of phosphate rock. (d) AP (b) The economic outlook in general and the condition and outlook of the specific industry in particular.... | |
 | United States. Tax Court - Broj stranica: 414
...92 TC 312, 336 (1989). Factors relevant in valuing stock in closely held corporations include: (a) The nature of the business and the history of the enterprise from its inception. (b) The economic outlook in general and the condition and outlook of the specific industry in particular.... | |
 | United States. Tax Court - 1987 - Broj stranica: 1584
...tax regulations, the following factors are listed as also relevant in determining stock values: (1) The economic outlook in general and the condition and outlook of the specific industry in general; (2) the financial condition of the business; and (3) its dividend-paying capacity. Because... | |
 | United States. Congress. Joint Committee on Taxation - 1979 - Broj stranica: 1570
...circumstances basis. In doing so, the Inirnal Revenue Service looks at a number of factors which include I ) the nature of the business and the history of the enterprise from s inception ; (2) the economic outlook in general and the condition tid outlook of the specific industry... | |
 | United States. General Accounting Office - 1980 - Broj stranica: 68
...the following factors, although not all inclusive, are fundamental and require careful analysis. 1 . The nature of the business and the history of the enterprise from its inception. 2. The economic outlook in general and the condition and outlook of the industry in particular. 3.... | |
 | 1980 - Broj stranica: 20
...circumstances basis. In doing so, the Inrnal Revenue Service looks at a number of factors which include ) the nature of the business and the history of the enterprise from i inception; (2) the economic outlook in general and the condition d outlook of the specific industry... | |
 | United States. Congress. House. Select Committee on Aging - 1984 - Broj stranica: 316
...careful analysis in each case of determination of fair market value pursuant to this regulation: (a) The nature of the business and the history of the enterprise from its inception. (b) The economic outlook in general and the condition and outlook for the specific industry in particular.... | |
 | Deborah H. Schenk - 2017 - Broj stranica: 858
...factors: ( 1 ) The nature of the enterprise and the history of the business since its inception; (2) The economic outlook in general and the condition...and outlook of the specific industry in particular; (3) The book value of the stock and the financial condition of the business; (4) The earnings capacity... | |
 | Herbert T. Spiro - 1996 - Broj stranica: 324
...this ruling lists the following eight factors requiring analysis and comment in each valuation: 1. The nature of the business and the history of the enterprise from its inception. 2. The economic outlook in general and the condition and outlook of the specific industry in particular.... | |
 | Gordon V. Smith - 1997 - Broj stranica: 314
...59-60, which identified guidelines for the appraiser to use in beginning the comparability analysis: 1 . The nature of the business and the history of the enterprise from its inception 2. The economic outlook in general and the condition and outlook of the specific industry 3. The book... | |
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The economic outlook in general and the condition and outlook of the specific industry in particular. 
