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Michelle Gallagher Presents to IRS on the Section 2704 Proposed Regulations. On December 1, 2016, Michelle Gallagher represented the AICPA in presenting testimony at the IRS public hearing in Washington DC related to the proposed regulations under section 2704. Her testimony focused on how the proposed regulations would not follow generally accepted valuation principles as they redefine three primary valuation concepts 1) Fair Market Value, 2) Control, and 3) Marketability. Raquo; AICPA Podcast. November...
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