Mercer’s Musings #1: USPAP and the Internal Revenue Service
Chris Mercer
FEBRUARY 8, 2024
Many years ago, I wrote a column for the Business Valuation Review that the editor, Jay Fishman, FASA , called “Mercer’s Musings.” An appraiser must analyze factors such as holding period, interim benefits , and the difficulty and cost of marketing the subject interest.
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