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The Valuation Of Closely Held Stocks For Federal Estate Taxes, Carroll Lee Saine Jan 1966

The Valuation Of Closely Held Stocks For Federal Estate Taxes, Carroll Lee Saine

Master's Theses

The purpose of the thesis, stated simply, is to give some insight into the problem of intelligent valuation and attempt to show that no rigid formulas can be developed to solve the unsatisfactory situation that now exists in taxing closely held stocks.


Economic Effects Of An Industrial Plant Locating In A Rural County, Willie Calvin Rigsby Jan 1966

Economic Effects Of An Industrial Plant Locating In A Rural County, Willie Calvin Rigsby

Master's Theses

Since the end of World War II, there has been a measurable tendency for new manufacturing plants to be built in rural areas in the South. The predominantly rural and agricultural counties of Virginia have a considerably higher proportion of the new plants than they had of the total number of manufacturing plants in 1950.1 In Virginia, this trend has been aided by the Division of Industrial Development and Planning, and industrial departments of railroads and electric utilities, which have used their influence to encourage the building of new manufacturing plants in low-income rural areas when economically feasible.

In the …