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...
Call Number: | Libro Electrónico |
---|---|
Main Author: | |
Other Authors: | |
Format: | Electronic eBook |
Language: | Inglés |
Published: |
Hoboken, N.J. :
Wiley,
©2011.
|
Edition: | 2nd ed. |
Subjects: | |
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.