In the first part of this article, we noted that the problem of how to value a holding company structured as a subchapter C corporation was recently tackled by the Appellate Division, First Department, in the context of a dissolution of marriage.
Valuation and C Corp. Taxes on Embedded Gains
The first part of this article noted that the problem of how to value a holding company structured as a subchapter C corporation was recently tackled by the Appellate Division, First Department, in the context of a dissolution of marriage (<i>Wechsler v. Wechsler</i>). Part Two herein discusses the trial court's decision and discuss how other courts have handled the issue.
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