Business valuation and federal taxes : procedure, law, and by David Laro

By David Laro

Praise for Business Valuation and Federal Taxes technique, legislations, and Perspective moment Edition

"The Honorable David Laro and Dr. Shannon Pratt current a accomplished primer on federal tax valuation controversies that may gain either tax practitioners (attorneys and CPAs) and valuation practitioners. . . . It serves as a valued reference resource and an introductory textual content for felony and valuation training."
Roger J. Grabowski, Duff & Phelps Corp. from the Foreword

"[I]t is fresh to determine those shut observers of valuation concerns collaborate in this interesting quantity. What the reader will get is anything like a mural—depicting the lifetime of a enterprise appraisal from notion to practise to the occasional final use through a trier of fact."
Ronald D. Aucutt, Esq.McGuireWoods LLP, from the Foreword

"This supplying from pass judgement on David Laro and Dr. Shannon Pratt fills in a few chronic gaps within the company valuation literature, in addition to an incredibly clean therapy of perennial themes."
John A. Bogdanski, Professor of LawLewis & Clark legislation college, from the Foreword

Straightforward tips and standpoint on enterprise valuation from of the nation's best authorities

Written by means of Senior pass judgement on David Laro and Shannon Pratt, either best specialists at the topic, Business Valuation and Federal Taxes, moment version presents a entire evaluate of commercial valuation procedures.

The new version offers:

  • Insightful views of non-public as opposed to firm goodwill

  • New fabrics on move pricing and customs valuations and the way fresh markets have affected either the source of revenue and marketplace approaches

  • Timely assurance of FAS 157 and its many adjustments to consequences and sanctions affecting either taxpayers and appraisers

  • Exploration of recent courtroom cases

Presenting wisdom and assistance to those that practice valuations in addition to people who are suffering from them, Business Valuation and Federal Taxes, moment variation is the fundamental consultant to federal taxes and valuation, and particularly valuations when it comes to company interests.

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Extra info for Business valuation and federal taxes : procedure, law, and perspective

Sample text

Under SFAS No. ) If an acquiring company obtains control but less than 100 percent of the target company, then any residual goodwill is allocated between the controlling interests and the noncontrolling interests. ) SFAS 141R and Accounting Standards Codification ASC 805 In July 2009, the Financial Accounting Standards Board launched the Accounting Standards Codification (the FASB ASC). S. S. GAAP. , SFAS 142), the FASB will issue updates to the FASB ASC, and financial statements will no longer refer to specific accounting standards.

Estate of Winkler v. C. Memo. M. (CCH) 373 (1989). 20 Estate of Trenchard v. C. Memo. M. ’’ 19 C01 01/27/2011 14:56:31 Page 12 STANDARDS OF BUSINESS VALUATION 12 Suppose that a person owns stock in a closely held corporation. Based on the assertions of the corporation’s chief financial officer and a two-year-old appraisal of the business performed by a reputable, independent business valuer, the owner believes the corporation is worth $30 per share. On that basis, she makes gifts of the stock and files gift tax returns.

M. (CCH) 160 (1996), aff’d. 3d 1476 (5th Cir. 1997); Estate of Cloutier v. C. Memo. M. (CCH) 2001 (1996). 14 For a full discussion, see Chapter 2. 15 Treas. Reg. 170A-1(c)(2). 11 C01 01/27/2011 14:56:31 Page 10 STANDARDS OF BUSINESS VALUATION 10 We parse the definition as follows: 1. Property. Any business valuation must identify with particularity the precise property that is the subject of the valuation. In most cases, this is easy to do. If we are valuing some shares of MEL Corporation, we can often value the entire corporation and then assign value based on the number of shares at issue.

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