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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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