Business valuation and federal taxes: procedure, law and perspective
Laro, David
Pratt, Shannon P.
ÍNDICE: Foreword to Second Edition. Foreword: Legal Practitioner's Perspective. Foreword: Law Professor's Perspective. Foreword: Business Appraiser's Perspective. Preface to the New Edition. Acknowledgments. About the Authors. CHAPTER 1: Standards of Business Valuation. CHAPTER 2: Subsequent Events. CHAPTER 3: Business Valuation Experts. CHAPTER 4: Sources of Law and Choice of Courts.CHAPTER 5: Burden of Proof in Valuation Controversies. CHAPTER 6: Penalties and Sanctions. CHAPTER 7: How the Form of Entity Affects Valuation. CHAPTER 8: Valuation of S Corporations and Other Pass-Through Tax Entities: Minority and Controlling Interests. CHAPTER 9: Transfer Pricing. CHAPTER 10: Customs Valuation. CHAPTER 11: Adjustments to Financial Statements. CHAPTER 12: Comparative Financial Statement Analysis. CHAPTER 13: Economic and Industry Analysis. CHAPTER 14: Site Visits and Interviews. CHAPTER 15: The Income Approach. CHAPTER 16: The Market Approach. CHAPTER 17: The Asset-Based Approach. CHAPTER 18: Entity-Level Discounts. CHAPTER 19: Minority Discounts/Control Premiums. CHAPTER 20: Discounts for Lack of Marketability. CHAPTER 21: Other Shareholder-Level Discounts. CHAPTER 22: Personal versus Enterprise Goodwill. CHAPTER 23: Weighting of Approaches. CHAPTER 24: IRS Positions. CHAPTER 25: Business Appraisal Reports. CHAPTER 26: Valuation of Options. CHAPTER 27: Questions to Ask Business Valuation Experts. APPENDIX A: International Glossary of Business Valuation Terms. APPENDIX B: Bibliography. Table of Cases. Index.
- ISBN: 978-0-470-60162-4
- Editorial: John Wiley & Sons
- Encuadernacion: Cartoné
- Páginas: 482
- Fecha Publicación: 03/06/2011
- Nº Volúmenes: 1
- Idioma: Inglés