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Explain the following as it relates to Discount for Lack of Marketability: Job Aid for IRS Valuation Professionals: 1. Prospect for a sale or public
Explain the following as it relates to Discount for Lack of Marketability: Job Aid for IRS Valuation Professionals:
1. Prospect for a sale or public offering of the company
2. Number of identifiable buyers:
3. Availability of access to information or reliability of that information
4. Financial condition
5. Business risk
6. Earning levels
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