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

By: Laro, David, 1942-.
Contributor(s): Pratt, Shannon P.
Publisher: Hoboken, N.J. : John Wiley, c2011Edition: 2nd ed.Description: xxxi, 482 p. : ill. ; 26 cm.ISBN: 9780470601624 (hbk.); 0470601620 (hbk.); 9781118023167 (ebk.); 9781118023174 (ebk.); 9781118023181 (ebk.).Subject(s): Business enterprises -- Valuation -- United States | Business enterprises -- Taxation -- Law and legislation -- United States | Corporations -- Taxation -- United States | Business tax -- United StatesDDC classification: 346.73065
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.
Item type Current location Shelf location Call number Copy number Status Notes Date due Barcode
Main Collection Taylor's Library-TU

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

 346.73065 LAR 2011 (Browse shelf) 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.