Valuing pass-through entities /

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The clarity and guidance valuation analysts have been thirsting for The business appraisal community regularly names the valuation of pass-through entities as a major issue of concern. Courts, appraisers, and the IRS have long been at odds on the topic, and the contention within the appraisal commun...

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Bibliographic Details
Call Number:Libro Electrónico
Main Author: Barr, Eric J. (Author)
Format: Electronic eBook
Language:Inglés
Published: Hoboken, New Jersey : John Wiley & Sons, [2014]
Subjects:
Business enterprises > Taxation > Law and legislation > United States.
Business enterprises > Valuation > United States.
Tax assessment > Law and legislation > United States.
Valuation > Law and legislation > United States.
Income tax > Law and legislation > United States.
Entreprises > Évaluation > États-Unis.
LAW > Military.
Business enterprises > Taxation > Law and legislation.
Business enterprises > Valuation.
Income tax > Law and legislation.
Tax assessment > Law and legislation.
Valuation > Law and legislation.
United States.
Online Access:Texto completo (Requiere registro previo con correo institucional)
Table of Contents:
  • The history of federal statutory tax rates in maximum income brackets and the evolution of different forms of business entities
  • Effective federal individual and corporation income tax rates
  • Comparison of different entity forms
  • Income approach and value to the holder
  • Inputs to modified Delaware MRI model
  • Income approach and investment value
  • Income approach and fair market value
  • Fair market court decisions
  • The market approach
  • Individual state income taxes
  • Discounts, premiums, bylaws, and state laws
  • Valuing complex PTE ownership interests.

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