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	<title><![CDATA[valuation discount Resources | BNET]]></title>
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		<title><![CDATA[Valuation Discounts- An Analysis Of The Services Position Compared With Litigated Cases]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=68033]]></link>
		<description><![CDATA["While the Service resists the application of valuation discounts in family business situations, the presence in the Regulations of the willing buyer/willing seller test for determining the value of transferred property means that the courts are generally prepared to consider the reality of significant discounts when properly supported by a...]]></description>
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		<pubDate>Wed, 01 Jan 2003 00:00:00 -0800</pubDate>
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