The blockage rule most often is applied to estates that own large amounts of stocks or securities.

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The blockage rule most often is applied to estates that own large amounts of stocks or securities.

a. What is the justification for applying a blockage discount?

b. Could the blockage rule be applied when other assets are involved? Explain.

Stocks
Stocks or shares are generally equity instruments that provide the largest source of raising funds in any public or private listed company's. The instruments are issued on a stock exchange from where a large number of general public who are willing...
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South Western Federal Taxation 2016 Corporations Partnerships Estates And Trusts

ISBN: 9781305399884

39th Edition

Authors: James Boyd, William Hoffman, Raabe, David Maloney, Young

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