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Buy Sell Agreements in a Post-Connelly World

Wealth and Law

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Valuation Challenges in Buy-Sell Agreements

This chapter explores a complex case involving the valuation of buy-sell agreements under IRS regulations, particularly focusing on the implications of Section 2703. The discussion uncovers misconceptions surrounding Chapter 14, the intricacies of fair market value versus strategic value, and the challenges taxpayers face in court.

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