Valuing business interests for estate and gift tax purposes: close corporation stock, partnerships, sole proprietorships.
Subtitle: References to the law and regulations; citations of cases fixing values.
Contributors: Mechanics and Farmers Bank (Albany, N.Y.)
Publisher: Mechanics and Farmers' Bank of Albany
Published: 1950
Place of publication: [Albany
Language: eng
Number of pages: 31
Subjects: Business enterprises -- Valuation -- United States.; Inheritance and transfer tax -- Law and legislation -- United States.; Gifts -- Taxation -- Law and legislation -- United States.