Business valuation and federal taxes : procedure, law, and perspective /

Praise for Business Valuation and Federal Taxes Procedure, Law, and Perspective Second Edition "The Honorable David Laro and Dr. Shannon Pratt present a comprehensive primer on federal tax valuation controversies that will benefit both tax practitioners (attorneys and CPAs) and valuation practi...

Full description

Bibliographic Details
Call Number:Libro Electrónico
Main Author: Laro, David, 1942-
Other Authors: Pratt, Shannon P.
Format: Electronic eBook
Language:Inglés
Published: Hoboken, N.J. : Wiley, ©2011.
Edition:2nd ed.
Subjects:
Business enterprises > Valuation > United States.
Business enterprises > Taxation > Law and legislation > United States.
Business tax > United States.
Entreprises > Évaluation > États-Unis.
Taxe professionnelle > États-Unis.
LAW > Administrative Law & Regulatory Practice.
Business enterprises > Taxation > Law and legislation
Business enterprises > Valuation
Business tax
United States
Online Access:Texto completo (Requiere registro previo con correo institucional)
Table of Contents:
  • Standards of business valuation
  • Subsequent events
  • Business valuation experts
  • Sources of law and choice of courts
  • Burden of proof in valuation controversies
  • Penalties and sanctions
  • How the form of entity affects valuation
  • Valuation of S corporations and other pass-through tax entities: minority and controlling interests
  • Transfer pricing
  • Customs valuation
  • Adjustments to financial statements
  • Comparative financial statement analysis
  • Economic and industry analysis
  • Site visits and interviews
  • The income approach
  • The market approach
  • The asset-based approach
  • Entity-level discounts
  • Minority discounts control premiums
  • Discounts for lack of marketability
  • Other shareholder level discounts
  • Personal versus enterprise goodwill
  • Weighting of approaches
  • IRS positions
  • Business appraisal reports
  • Valuation of options
  • Questions to ask business valuation experts.

Similar Items