Business Valuation and Federal Taxes – Procedure, Law and Perspective 2e

Name: Business Valuation and Federal Taxes – Procedure, Law and Perspective 2e
Author: D Laro

Procedure, Law and Perspective

Gebonden Engels 2011 2e druk 9780470601624

182,42

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Samenvatting

Today, valuation is an important and highly sophisticated process, and valuators need legitimate guidance to perform their work. This book provides guidance on appraising estate, gift, charitable contribution, income taxes, and purposes for which fair market value is the standard. The
Second Edition includes a new chapter on personal versus enterprise goodwill and new information on transfer pricing and customs valuations. Business valuation professionals and estate and corporate attorneys will find this book an invaluable addition to their professional libraries.

Specificaties

ISBN13:9780470601624

Taal:Engels

Bindwijze:gebonden

Aantal pagina's:528

Uitgever:John Wiley & Sons

Druk:2

Hoofdrubriek:Financieel management, Financieel management

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Inhoudsopgave

Foreword to Second Edition.
Foreword: Legal Practitioner′s Perspective.
Foreword: Law Professor′s Perspective.
Foreword: Business Appraiser′s Perspective.
Preface to the New Edition.
Acknowledgments.
About the Authors.
CHAPTER 1: Standards of Business Valuation.
CHAPTER 2: Subsequent Events.
CHAPTER 3: Business Valuation Experts.
CHAPTER 4: Sources of Law and Choice of Courts.
CHAPTER 5: Burden of Proof in Valuation Controversies.
CHAPTER 6: Penalties and Sanctions.
CHAPTER 7: How the Form of Entity Affects Valuation.
CHAPTER 8: Valuation of S Corporations and Other Pass–Through Tax Entities: Minority and Controlling Interests.
CHAPTER 9: Transfer Pricing.
CHAPTER 10: Customs Valuation.
CHAPTER 11: Adjustments to Financial Statements.
CHAPTER 12: Comparative Financial Statement Analysis.
CHAPTER 13: Economic and Industry Analysis.
CHAPTER 14: Site Visits and Interviews.
CHAPTER 15: The Income Approach.
CHAPTER 16: The Market Approach.
CHAPTER 17: The Asset–Based Approach.
CHAPTER 18: Entity–Level Discounts.
CHAPTER 19: Minority Discounts/Control Premiums.
CHAPTER 20: Discounts for Lack of Marketability.
CHAPTER 21: Other Shareholder–Level Discounts.
CHAPTER 22: Personal versus Enterprise Goodwill.
CHAPTER 23: Weighting of Approaches.
CHAPTER 24: IRS Positions.
CHAPTER 25: Business Appraisal Reports.
CHAPTER 26: Valuation of Options.
CHAPTER 27: Questions to Ask Business Valuation Experts.
APPENDIX A: International Glossary of Business Valuation Terms.
APPENDIX B: Bibliography.
Table of Cases.
Index.