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§ 15551.12. Other Factors Considered in Valuing Good Will.

18 CA ADC § 15551.12Barclays Official California Code of Regulations

Barclays California Code of Regulations
Title 18. Public Revenues
Division 2.5. State Controller (Refs & Annos)
Chapter 2. Gift Tax (Refs & Annos)
Article 5. Valuation
18 CCR § 15551.12
§ 15551.12. Other Factors Considered in Valuing Good Will.
Currentness
Among other factors to be considered in the valuation of the good will of a business are those listed in subdivisions (b)(1) to (13) of Section 15551.9.
Note: Reference: Section 15551, Revenue and Taxation Code.
This database is current through 6/21/24 Register 2024, No. 25.
Cal. Admin. Code tit. 18, § 15551.12, 18 CA ADC § 15551.12
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