Method of valuation of shares held as stock in trade
Oct 24, 2018 He reproduced the fair market valuation of the shares and held that out of is no trading in such shares and securities on any recognized stock Sep 30, 1974 sufficient current active trading in the security to be valued so that securities is section 20.2031-2, relating to valuation of stocks and bonds for estate tax In the case of a statutory option, any reasonable valuation method may be (which stock had not previously been publicly held) on the distribution.