Business Valuation And Federal Taxes

Author : David Laro,Shannon P. Pratt
Publisher : John Wiley & Sons
Page : 532 pages
File Size : 46,9 Mb
Release : 2011-05-03
Category : Business & Economics
ISBN : 9780470601624

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Business Valuation and Federal Taxes by David Laro,Shannon P. Pratt Pdf

Business Valuation and Federal Taxes Procedure, Law, and Perspective SECOND EDITION Combining the expert knowledge of Senior Judge David Laro and Shannon Pratt, Business Valuation and Federal Taxes, Second Edition presents the authors' decades of experience, with advice on everything practitioners need to know about the relationship between federal taxes and valuation, and specifically valuations relating to business interests. This reference features indepth examinations of numerous topics that are particularly important to practitioners and explores a broad understanding of the basic knowledge needed to appreciate business valuation. Valuators, CPAs consulting on valuations, attorneys, corporate development officers, and intermediaries on business valuation will benefit from insightful discussions on topics ranging from general definitions to valuing complex business interests, as well as new discussions of: Personal versus enterprise goodwill New materials on transfer pricing and customs valuations and how recent markets have affected both the income and market approaches Coverage of FAS 157 and the many changes to penalties and sanctions affecting both taxpayers and appraisers Several important new court cases Coverage is also included on standards of business valuation, IRS positions, burden of proof in valuation controversies, questions to ask business valuation experts, economic and industry analysis, and tax-affecting passthrough entities. Complete with a full overview of the laws, procedures, and approaches related to business valuation, this invaluable reference is a wellspring of vital information on valuation approaches, techniques, finance-related issues, burden of proof, standards, choice of entity, and much more.

Author : David Laro,Shannon P. Pratt
Publisher : John Wiley & Sons
Page : 482 pages
File Size : 50,8 Mb
Release : 2005-04-22
Category : Business & Economics
ISBN : 9780471709954

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Business Valuation and Taxes by David Laro,Shannon P. Pratt Pdf

Disputes over valuation issues fill the court's dockets and for good reason, fair market valuations are required frequently by the law. The authors believe that approximately 243 sections of the Code and several thousand references in the Regulations explicitly require fair market value determination. Consequently, taxpayers file an estimated 15 million tax returns each year reporting an event involving a valuation related issue. It is no mystery, therefore, why valuation cases are ubiquitous. Today, valuation is an important and highly sophisticated process. Valuators need legitimate guidance to perform their work. The objective of this book is to provide knowledge, and guidance to those who do the valuations as well as those who are affected by them. This unprecedented text provides: Clear guidance and perspective on business valuation from two of the nation’s top authorities, Hon. David Laro and Dr Shannon Pratt. Insightful perspective and discussion on critical issues, procedures and law pertaining to business valuation. An overview of business valuation procedures Law and techniques of Fair Market Value Opinion from the Hon. David Laro and Dr. Shannon Pratt who express their unique and critical views. The business valuer with everything from the basics to the sophisticated. From definitions to valuing complex business interests, what you need to know about business valuation. Everything from empirical market evidence to credible expert business valuation testimony discussed and analyzed by the Hon. David Laro and Dr. Shannon Pratt.

Author : John A. Bogdanski
Publisher : Unknown
Page : 1104 pages
File Size : 48,7 Mb
Release : 1996-01-01
Category : Income tax
ISBN : 0791326004

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Federal Tax Valuation by John A. Bogdanski Pdf

Author : John Alan Bishop,Idelle A. Howitt,Standard Research Consultants
Publisher : Unknown
Page : 128 pages
File Size : 46,8 Mb
Release : 1988
Category : Business enterprises
ISBN : 0791301575

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Federal Tax Valuation Digest by John Alan Bishop,Idelle A. Howitt,Standard Research Consultants Pdf

Author : Shannon P. Pratt
Publisher : John Wiley & Sons
Page : 386 pages
File Size : 51,9 Mb
Release : 2004-03-15
Category : Business & Economics
ISBN : 9780471432654

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Business Valuation Body of Knowledge by Shannon P. Pratt Pdf

Written by Shannon Pratt, one of the leading gurus in the business valuation field. Case study approach includes problems, solutions, and over 100-multiple-choice test questions. A reference and review of the core body of knowledge for those who need a grasp on business valuation even though they might not be seeking a professional designation.

Author : Gary R. Trugman
Publisher : John Wiley & Sons
Page : 263 pages
File Size : 42,8 Mb
Release : 2018-08-13
Category : Business & Economics
ISBN : 9781945498961

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Understanding Business Valuation Workbook by Gary R. Trugman Pdf

This is the workbook to be used in conjunction with Understanding Business Valuation, Fifth Edition, covering various valuation approaches, methods, and techniques. This fifth edition simplifies a technical and complex area of practice with real-world experience and examples.

Author : Shannon P. Pratt
Publisher : John Wiley & Sons
Page : 429 pages
File Size : 53,6 Mb
Release : 2006-02-22
Category : Business & Economics
ISBN : 9780471775416

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The Market Approach to Valuing Businesses by Shannon P. Pratt Pdf

Your Best Approach to Determining Value If you're buying, selling, or valuing a business, how can you determine its true value? By basing it on present market conditions and sales of similar businesses. The market approach is the premier way to determine the value of a business or partnership. With convincing evidence of value for both buyers and sellers, it can end stalemates and get deals closed. Acclaimed for its empirical basis and objectivity, this approach is the model most favored by the IRS and the United States Tax Court-as long as it's properly implemented. Shannon Pratt's The Market Approach to Valuing Businesses, Second Edition provides a wealth of proven guidelines and resources for effective market approach implementation. You'll find information on valuing and its applications, case studies on small and midsize businesses, and a detailed analysis of the latest market approach developments, as well as: A critique of US acquisitions over the last twenty-five years An analysis of the effect of size on value Common errors in applying the market approach Court reactions to the market approach and information to help you avoid being blindsided by a litigation opponent Must reading for anyone who owns or holds a partial interest in a small or large business or a professional practice, as well as for CPAs consulting on valuations, appraisers, corporate development officers, intermediaries, and venture capitalists, The Market Approach to Valuing Businesses will show you how to successfully reach a fair agreement-one that will satisfy both buyers and sellers and stand up to scrutiny by courts and the IRS.

Author : David Laro,Shannon P. Pratt
Publisher : John Wiley & Sons
Page : 532 pages
File Size : 52,5 Mb
Release : 2011-03-25
Category : Business & Economics
ISBN : 9781118023181

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Business Valuation and Federal Taxes by David Laro,Shannon P. Pratt Pdf

Business Valuation and Federal Taxes Procedure, Law, and Perspective SECOND EDITION Combining the expert knowledge of Senior Judge David Laro and Shannon Pratt, Business Valuation and Federal Taxes, Second Edition presents the authors' decades of experience, with advice on everything practitioners need to know about the relationship between federal taxes and valuation, and specifically valuations relating to business interests. This reference features indepth examinations of numerous topics that are particularly important to practitioners and explores a broad understanding of the basic knowledge needed to appreciate business valuation. Valuators, CPAs consulting on valuations, attorneys, corporate development officers, and intermediaries on business valuation will benefit from insightful discussions on topics ranging from general definitions to valuing complex business interests, as well as new discussions of: Personal versus enterprise goodwill New materials on transfer pricing and customs valuations and how recent markets have affected both the income and market approaches Coverage of FAS 157 and the many changes to penalties and sanctions affecting both taxpayers and appraisers Several important new court cases Coverage is also included on standards of business valuation, IRS positions, burden of proof in valuation controversies, questions to ask business valuation experts, economic and industry analysis, and tax-affecting passthrough entities. Complete with a full overview of the laws, procedures, and approaches related to business valuation, this invaluable reference is a wellspring of vital information on valuation approaches, techniques, finance-related issues, burden of proof, standards, choice of entity, and much more.

Author : John Alan Bishop
Publisher : Unknown
Page : 128 pages
File Size : 50,9 Mb
Release : 1988
Category : Business enterprises
ISBN : 0887129315

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Federal Tax Valuation Digest : Business Enterprises and Business Interests by John Alan Bishop Pdf

Author : United States. President's Task Force on Business Taxation
Publisher : Unknown
Page : 92 pages
File Size : 47,6 Mb
Release : 1970
Category : Business tax
ISBN : UOM:35128000775302

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Business Taxation by United States. President's Task Force on Business Taxation Pdf

Author : Shannon P. Pratt
Publisher : John Wiley & Sons
Page : 516 pages
File Size : 47,7 Mb
Release : 2009-04-27
Category : Business & Economics
ISBN : 9780470371480

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Business Valuation Discounts and Premiums by Shannon P. Pratt Pdf

Business Valuation Discounts and Premiums SECOND EDITION Discounts and premiums do not just affect the value of a company; they play a crucial role in influencing a host of other factors and conditions that can make or break a deal. When it comes to business valuations, it's the business appraiser's responsibility to be intimately knowledgeable with every aspect of discounts and premiums: the different types, the situations when they may or may not apply, and how to quantify them. In this newly updated edition of Business Valuation: Discounts and Premiums, Shannon Pratt—one of the nation's most recognized and respected business valuation consultants—brings together the latest collective wisdom and knowledge about all major business discounts and premiums. Addressing the three basic approaches to conducting a valuation—the income approach, the market approach, and the asset approach—Shannon Pratt deftly and logically details the different discounts or premiums that may be applicable, depending on the basic valuation approach used, and how the valuation approaches used affect the level. Clearly written and thorough, Business Valuation: Discounts and Premiums, Second Edition provides business appraisers, accountants, attorneys, and business owners with an arsenal of information for their professional toolkit that can be applied to every major evaluation case they might face in any deal. This updated edition features timely, comprehensive coverage on: Strategic acquisitions Extensive empirical data Pre-IPO marketability discount studies Merger and acquisition negotiations, empirical evidence from completed transactions, and positions taken by courts in litigations Strategic acquisition premiums Studies on minority discounts Detailed, authoritative, and complete in its coverage, Business Valuation: Discounts and Premiums, Second Edition gets to the core of one of the more complex challenges faced by business appraisers, and arms readers with the understanding and techniques needed to successfully meet and exceed their job expectations.

Author : Idelle A. Howitt
Publisher : Unknown
Page : 128 pages
File Size : 53,9 Mb
Release : 2004
Category : Business enterprises
ISBN : 0791353419

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Federal Tax Valuation Digest by Idelle A. Howitt Pdf

Author : Ray M. Sommerfeld
Publisher : Irwin Professional Publishing
Page : 384 pages
File Size : 43,9 Mb
Release : 1987
Category : Business & Economics
ISBN : 0256036128

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Federal Taxes and Management Decisions by Ray M. Sommerfeld Pdf

This is the definitive way to recognize the important tax consequences that attach to many common business transactions. It is exclusively devoted to tax planning. Practical results are emphasized and the 1987-88 edition has been totally rewritten to reflect the 1986 tax act.

Author : Eric J. Barr
Publisher : John Wiley & Sons
Page : 272 pages
File Size : 42,8 Mb
Release : 2014-10-20
Category : Business & Economics
ISBN : 9781118848661

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Valuing Pass-Through Entities by Eric J. Barr Pdf

The clarity and guidance valuation analysts have been thirsting for The business appraisal community regularly names the valuation of pass-through entities as a major issue of concern. Courts, appraisers, and the IRS have long been at odds on the topic, and the contention within the appraisal community itself over methods and inputs further complicates the issue. Valuing Pass-Through Entities provides clarity for the analyst tasked with valuation, offering clear explanations of the different perspectives and approaches to the process. Valuing Pass-Through Entities cuts through the chatter to: Explain the advantages and limitations of different types of pass-through entities Analyze the different viewpoints currently dividing the appraisal community Gain a fresh perspective on landmark cases Explain how to properly utilize a court-tested model Examine detailed sensitivity analyses of different inputs under the income and market approaches The book includes illustrative examples, templates, and a useful technical supplement, plus case studies that demonstrate the real-world effects of various pass-through entity valuation methods and inputs. Detailed analyses and an easy-to-apply model simplify the process while positively affecting outcomes. The companion website provides the text of landmark court decisions, a blog featuring industry trends and tidbits, additional articles, and the insight of the author and other industry leaders. Valuation requires the successful juggling of multiple variables, many of which can have a major impact on value. Analysts need to know how to balance each factor and apply the appropriate rates and discounts, but a lack of standard practice often leaves the issue too subjective. Valuing Pass-Through Entities clears the air, providing real-world guidelines and tools.

Author : John J. Marty,Michael A. Gregory
Publisher : Birch Grove Publishing
Page : 852 pages
File Size : 54,7 Mb
Release : 2018-03
Category : Health care reform
ISBN : 1945148020

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Business Valuations and the IRS by John J. Marty,Michael A. Gregory Pdf

This book is the most comprehensive publication ever written for business valuers who prepare appraisals for federal tax purposes. Parts One and Two discuss IRS structure, process and conflict resolution, and Parts Three to Five address the most common adjustment areas by the IRS.