Business valuation and federal taxes
Subtitle: procedure, law and perspective
By: David Laro, Shannon P. Pratt
Contributors: Pratt, Shannon P.
Edition: 2nd ed.
Publisher: John Wiley & Sons Inc.
Published: 2011
Place of publication: Hoboken, N.J
Language: eng
Number of pages: 482
ISBN-13: 9780470601624
Subjects: Business enterprises; Corporations; Business tax; Taxation; Law and legislation; Valuation
Notes: Includes bibliographical references (p. 447-452) and index.
Table of contents: title: Standards of business valuation; title: Subsequent events; title: Business valuation experts; title: Sources of law and choice of courts; title: Burden of proof in valuation controversies; title: Penalties and sanctions; title: How the form of entity affects valuation; title: Valuation of S corporations and other pass-through tax entities: minority and controlling interests; title: Transfer pricing; title: Customs valuation; title: Adjustments to financial statements; title: Comparative financial statement analysis; title: Economic and industry analysis; title: Site visits and interviews; title: The income approach; title: The market approach; title: The asset-based approach; title: Entity-level discounts; title: Minority discounts control premiums; title: Discounts for lack of marketability; title: Other shareholder level discounts; title: Personal versus enterprise goodwill; title: Weighting of approaches; title: IRS positions; title: Business appraisal reports; title: Valuation of options; title: Questions to ask business valuation experts.