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<h1>Valuation discounts for non-marketable unquoted shares permitted within limits, higher discounts require Board reference under gift and estate tax rules.</h1> Where the break-up method is used to value unquoted equity shares no discount for restrictions on alienability is allowed; for investment and holding companies, alternative valuation methods may permit a marketability discount to be determined on the facts, with the Board prescribing a typical range and requiring reference for higher discounts. The same guidance applies to gift-tax valuation under the corresponding rule.
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