Valuing Non-Controlling Interests in S-Corps for IRS Purposes

This IRS Job Aid is presented by Michael Gregory, the original IRS issue champion of this initiative. This recently released internal IRS document present background on this topic from the perspective of the IRS.   This document was written to help IRS professionals that are examining S-Corp valuations.  Major elements of this document are presented and Michael Gregory offers his insights as to what this might mean for business valuers.