Tax Compliance Articles
We have compiled a library of articles written by the professionals of Mercer Capital. This library contains our most recent articles as well as older pieces for your review and information. If you cannot find the information you seek, please e-mail Barbara Walters Price at priceb@mercercapital.com.
Shouting From the Rooftops: Gift Now July 28, 2009
Consider the Alternate Valuation Date December 10, 2008
Grantor Retained Annuity Trusts: A Perfect Storm November 14, 2008
Case Review: Jane Z. Astleford v. Commissioner August 01, 2008
Court Demands NAV Reduced by 100% of BIG Tax Liability June 30, 2008
Proposed USPAP Revisions Highlight the Factors of the Quantitative Marketability Discount Model March 29, 2007
The QMDM in Non-Tax Situations March 29, 2007
Janda v. Commissioner: The QMDM Appears in Tax Court Again March 28, 2007
Expected Holding Periods, Limited Partnership Pricing and the QMDM March 28, 2007
Is It Reasonable? March 28, 2007
Daubert, Kuhmo Tire Co., and the Development of Marketability Discounts March 28, 2007
Kaufman v. Commissioner - Part II: Back to School on Fair Market Value March 28, 2007
Simplot Reversed by the Ninth Circuit of the U.S. Court of Appeals March 28, 2007
"Church vs. State" Victory for the Taxpayer March 28, 2007
Family Limited Partnerships: Are Assignee Interests Worth Less Than Limited Partnership Interests? March 28, 2007
Family Limited Partnerships - Supporting Valuation Adjustments March 28, 2007
Mandelbaum: The Question of Marketability Discounts March 28, 2007
Family Limited Partnerships - A Valuation Overview March 28, 2007
Limited Liability Companies - An Overview March 28, 2007
The Marketability Discount: Academic Research in Perspective - The Hertzel/Smith Study March 28, 2007
Court-Recommended Settlement Discussions: A True Story March 28, 2007
Fair Market Value vs. The Real World March 28, 2007
Estate of Stone: Victory for Family Limited Partnerships March 28, 2007
Hackl v. Commissioner - A Valuation Practitioner's Perspective March 28, 2007
Watch Out For IRC Section 409A March 27, 2007
Eight Things You Need to Know about 409A March 27, 2007
Are Discounts Applicable for FLPs Holding Only Marketable Securities? March 27, 2007
The Estate of Charlotte Dean Temple March 27, 2007
When Is Fair Market Value Determined? Estate of Helen M. Noble v. Commissioner March 27, 2007
Embedded Capital Gains, One More Time: Estate of Jelke v. Commissioner March 27, 2007
McCord vs. IRS: Lessons on Minority and Marketability Discounts March 27, 2007
Another Nail in the Coffin of Benchmark Analysis March 27, 2007
The Quantitative Marketability Discount Model Revisited March 27, 2007
Estate of Marmaduke: The Case the Judge Wanted to Settle March 27, 2007
Restricted Stock Studies Typical Results Do Not Provide 'Benchmark' March 27, 2007
Peracchio vs. IRS: We Analyze a Tax Court Conclusion with the QMDM March 26, 2007
Weinberg et al. v. Commissioner: It's Not About the Marketability Discount March 26, 2007
The Clock is Ticking for Section 409A Compliance March 07, 2007
IRS Code Section 409a and Valuation February 27, 2007
Kaufman v. Commissioner - A Case for Well-Documented and Well-Reasoned Business Appraisals February 22, 2007
Lessons From the Tax Court on Business Purpose February 22, 2007
Simplot v. Commissioner - Fair Market Value? February 22, 2007
Simplot v. Commissioner Revisited February 14, 2007
Wealth Transfer and Family Limited Partnerships February 14, 2007
Davis v. Commissioner: Tax Court Recognizes Discount for Embedded Capital Gains February 14, 2007
The Good News and the Not-So-Good News About Embedded Capital Gains February 14, 2007
Case Law Update: Eisenberg v. Commissioner, T.C. Memo 1997-483 February 14, 2007
How Easy It Is For Appraisers to Misinterpret a Case! February 14, 2007
Family Limited Partnerships: Yield Matters February 13, 2007
The Estate of Verna Mae Crosby February 13, 2007
The Secondary Market for Limited Partnership Interests February 13, 2007
The Use of Subsequent Information in Tax Court Cases February 13, 2007
Embedded Capital Gains in Post-1986 C Corporation Asset Holding Companies February 13, 2007
Perspective On Valuation Discounts in Family Limited Partnerships February 13, 2007
Publicly Traded Securities, Market Prices, Discounts and Fair Market Value February 13, 2007
Barge v. Commissioner - T.C. Memo 1997 - 188 February 13, 2007
Legislation Update: Grantor Retained Annuity Trusts May 19, 2010
Shouting From the Rooftops: Gift Now July 28, 2009
Consider the Alternate Valuation Date December 10, 2008
Grantor Retained Annuity Trusts: A Perfect Storm November 14, 2008
Case Review: Jane Z. Astleford v. Commissioner August 01, 2008
Court Demands NAV Reduced by 100% of BIG Tax Liability June 30, 2008
Proposed USPAP Revisions Highlight the Factors of the Quantitative Marketability Discount Model March 29, 2007
The QMDM in Non-Tax Situations March 29, 2007
Janda v. Commissioner: The QMDM Appears in Tax Court Again March 28, 2007
Expected Holding Periods, Limited Partnership Pricing and the QMDM March 28, 2007
Is It Reasonable? March 28, 2007
Daubert, Kuhmo Tire Co., and the Development of Marketability Discounts March 28, 2007
Kaufman v. Commissioner - Part II: Back to School on Fair Market Value March 28, 2007
Simplot Reversed by the Ninth Circuit of the U.S. Court of Appeals March 28, 2007
"Church vs. State" Victory for the Taxpayer March 28, 2007
Family Limited Partnerships: Are Assignee Interests Worth Less Than Limited Partnership Interests? March 28, 2007
Family Limited Partnerships - Supporting Valuation Adjustments March 28, 2007
Mandelbaum: The Question of Marketability Discounts March 28, 2007
Family Limited Partnerships - A Valuation Overview March 28, 2007
Limited Liability Companies - An Overview March 28, 2007
The Marketability Discount: Academic Research in Perspective - The Hertzel/Smith Study March 28, 2007
Court-Recommended Settlement Discussions: A True Story March 28, 2007
Fair Market Value vs. The Real World March 28, 2007
Estate of Stone: Victory for Family Limited Partnerships March 28, 2007
Hackl v. Commissioner - A Valuation Practitioner's Perspective March 28, 2007
Watch Out For IRC Section 409A March 27, 2007
Eight Things You Need to Know about 409A March 27, 2007
Are Discounts Applicable for FLPs Holding Only Marketable Securities? March 27, 2007
The Estate of Charlotte Dean Temple March 27, 2007
When Is Fair Market Value Determined? Estate of Helen M. Noble v. Commissioner March 27, 2007
Embedded Capital Gains, One More Time: Estate of Jelke v. Commissioner March 27, 2007
McCord vs. IRS: Lessons on Minority and Marketability Discounts March 27, 2007
Another Nail in the Coffin of Benchmark Analysis March 27, 2007
The Quantitative Marketability Discount Model Revisited March 27, 2007
Estate of Marmaduke: The Case the Judge Wanted to Settle March 27, 2007
Restricted Stock Studies Typical Results Do Not Provide 'Benchmark' March 27, 2007
Peracchio vs. IRS: We Analyze a Tax Court Conclusion with the QMDM March 26, 2007
Weinberg et al. v. Commissioner: It's Not About the Marketability Discount March 26, 2007
The Clock is Ticking for Section 409A Compliance March 07, 2007
IRS Code Section 409a and Valuation February 27, 2007
Kaufman v. Commissioner - A Case for Well-Documented and Well-Reasoned Business Appraisals February 22, 2007
Lessons From the Tax Court on Business Purpose February 22, 2007
Simplot v. Commissioner - Fair Market Value? February 22, 2007
Simplot v. Commissioner Revisited February 14, 2007
Wealth Transfer and Family Limited Partnerships February 14, 2007
Davis v. Commissioner: Tax Court Recognizes Discount for Embedded Capital Gains February 14, 2007
The Good News and the Not-So-Good News About Embedded Capital Gains February 14, 2007
Case Law Update: Eisenberg v. Commissioner, T.C. Memo 1997-483 February 14, 2007
How Easy It Is For Appraisers to Misinterpret a Case! February 14, 2007
Family Limited Partnerships: Yield Matters February 13, 2007
The Estate of Verna Mae Crosby February 13, 2007
The Secondary Market for Limited Partnership Interests February 13, 2007
The Use of Subsequent Information in Tax Court Cases February 13, 2007
Embedded Capital Gains in Post-1986 C Corporation Asset Holding Companies February 13, 2007
Perspective On Valuation Discounts in Family Limited Partnerships February 13, 2007
Publicly Traded Securities, Market Prices, Discounts and Fair Market Value February 13, 2007
Barge v. Commissioner - T.C. Memo 1997 - 188 February 13, 2007