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Business valuation and federal taxes : procedure, law and perspective / David Laro, Shannon P. Pratt.

By: Contributor(s): Publication details: Hoboken, N.J. : John Wiley, c2011.Edition: 2nd edDescription: xxxi, 482 p. : ill. ; 26 cmISBN:
  • 9780470601624 (hbk.)
  • 0470601620 (hbk.)
  • 9781118023167 (ebk.)
  • 9781118023174 (ebk.)
  • 9781118023181 (ebk.)
Subject(s): DDC classification:
  • 346.73065 LAR 2011
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.
Holdings
Cover image Item type Current library Home library Collection Shelving location Shelf location Call number Materials specified Vol info Copy number Status Notes Date due Barcode Item holds Item hold queue priority Course reserves
Main Collection Taylor's Library-TU

Floor 3, Shelf 9 , Side 1, TierNo 5, BayNo 6

 346.73065 LAR 2011 (Browse shelf(Opens below)) 1 Available TBSxx,34006,03,CL 5000125001

Includes bibliographical references (p. 447-452) and index.

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.