"Choose Your Experts Carefully: Evaluating the Proposed Regulations on the Alternate Valuation Date in Light of Kohler", by Brian E. Surratt, 10 Hous. Bus. & Tax L.J. 166, 2010

This article discusses the ramifications of the Kohler case, where the IRS argued that post-reorganization stock should disregard transfer restrictions and a purchase option, but lost the case, and subsequent Proposed Regulations.


Note: This article can be accessed at http://www.hbtlj.org/v10p1/v10p1Surratt.pdf