Business Valuation and Federal Taxes

Author: David Laro
Publisher: John Wiley & Sons
ISBN: 1118023188
Format: PDF, ePub, Docs
Download Now
Praise for Business Valuation and Federal Taxes Procedure, Law, and Perspective Second Edition "The Honorable David Laro and Dr. Shannon Pratt present a comprehensive primer on federal tax valuation controversies that will benefit both tax practitioners (attorneys and CPAs) and valuation practitioners. . . . It serves as a valued reference source and an introductory text for legal and valuation training." —Roger J. Grabowski, Duff & Phelps Corp. from the Foreword "[I]t is refreshing to see these two close observers of valuation issues collaborate on this intriguing volume. What the reader gets is something like a mural—depicting the life of a business appraisal from conception to preparation to the occasional ultimate use by a trier of fact." —Ronald D. Aucutt, Esq.McGuireWoods LLP, from the Foreword "This offering from Judge David Laro and Dr. Shannon Pratt fills in some persistent gaps in the business valuation literature, as well as a surprisingly fresh treatment of perennial themes." —John A. Bogdanski, Professor of LawLewis & Clark Law School, from the Foreword Straightforward guidance and perspective on business valuation from two of the nation's top authorities Written by Senior Judge David Laro and Shannon Pratt, both leading experts on the subject, Business Valuation and Federal Taxes, Second Edition provides a comprehensive overview of business valuation procedures. The new edition offers: Insightful perspectives 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 Timely coverage of FAS 157 and its many changes to penalties and sanctions affecting both taxpayers and appraisers Exploration of new court cases Presenting knowledge and guidance to those who perform valuations as well as those who are affected by them, Business Valuation and Federal Taxes, Second Edition is the essential guide to federal taxes and valuation, and specifically valuations relating to business interests.

Business Valuation and Taxes

Author: David Laro
Publisher: John Wiley & Sons
ISBN: 0471709956
Format: PDF
Download Now
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.

Qualified Appraisals and Qualified Appraisers

Author: Michael R. Devitt
Publisher: John Wiley & Sons
ISBN: 1119437571
Format: PDF, ePub
Download Now
"There has been a steady flow of controversies since the IRS issued its regulations on qualified appraisers and qualified appraisals. The IRS has developed a body of law relating to the qualifications needed to satisfy the Government that an appraisal is adequate to support the taxable event on the taxpayer's return. This book discusses elements related to testifying experts and introduces a novel form of expert testimony: hot tubbing. The book identifies the law, analyzes the cases, identifies the problems and provides insight and solutions to help appraisers do work which will be accepted by the IRS"--

Business Valuation Body of Knowledge Workbook

Author: Shannon P. Pratt
Publisher: John Wiley & Sons
ISBN: 0471432660
Format: PDF, ePub, Docs
Download Now
Sample exam questions and updated information on the latest developments in the field for valuation candidates and professionals Includes questions and exercises that typically appear on accreditation exams Covers the most frequently encountered errors on reports and in examinations Reflects the latest business valuation developments, viewpoints, court case references, and data resources Contains hundreds of multiple-choice and true/false questions, short problems, and fill-in-the-blank questions Includes eight hours of CPE credit through a self-study examination A companion to Shannon Pratt’s Business Valuation Body of Knowledge, Second Edition or a stand-alone resource, the Business Valuation Body of Knowledge Workbook, Second Edition keeps ABV, ASA, CBA, and CVA candidates and current practitioners up to speed on the latest developments in this constantly changing discipline. Order your copy today!

Business Valuation and Federal Taxes Procedure Law and Perspective

Author: CTI Reviews
Publisher: Cram101 Textbook Reviews
ISBN: 1478403314
Format: PDF
Download Now
Facts101 is your complete guide to Business Valuation and Federal Taxes, Procedure, Law and Perspective. In this book, you will learn topics such as as those in your book plus much more. With key features such as key terms, people and places, Facts101 gives you all the information you need to prepare for your next exam. Our practice tests are specific to the textbook and we have designed tools to make the most of your limited study time.

The Lawyer s Business Valuation Handbook

Author: Shannon P. Pratt
Publisher: American Bar Association
ISBN: 9781570738296
Format: PDF, Docs
Download Now
This is a practical guide that will help lawyers and judges assess the qualifications of a business appraiser and the reliability of the information presented, and will enable them to work with valuation issues more efficiently and effectively.

The Handbook of Advanced Business Valuation

Author: Robert F. Reilly
Publisher: McGraw Hill Professional
ISBN: 9780071379038
Format: PDF, Kindle
Download Now
International cost of capital...blockage discounts . . . valuation issues unique to ESOPs...specific valuation issues for sports teams...capital structure in emerging growth companies...methods for calculating equity risk premiums...These days, understanding the complex issues in advanced business valuation requires a team of experts. The HANDBOOK OF ADVANCED BUSINESS VALUATION is your team of valuation experts—nationally recognized practitioners and legal minds from across the country who provide authoritative answers and innovative solutions to your most perplexing valuation questions. Structured in a user-friendly, general-to-specific arrangement, The HANDBOOK OF ADVANCED BUSINESS VALUATION represents a broad cross section of the latest conceptual thinking on the subject. Only in this thought-provoking volume will you find: Abstracts and interpretations of recent empirical studies in lack of marketability, blockage, and more; In-depth treatment of specialized valuation issues from many industries—including healthcare, technology, and sports franchises; Lucid, intuitive explanations of complex and esoteric procedures for intercompany transfer pricing analyses and ad valorem property tax appraisals. Like its predecessor volume VALUING A BUSINESS—which covered basic business valuation concepts and practices in authoritative, all-encompassing fashion—The HANDBOOK OF ADVANCED BUSINESS VALUATION provides a new benchmark of advanced, contemporary discussions for investors and experienced business valuation practitioners. Valuation experts from PricewaterhouseCoopers, Ernst & Young, Willamette Management Associates, Arthur Andersen, American Appraisal Associates, and more combine their expertise in this well-written, thoughtful, and convincing reference—one with absolutely no close rival in the flourishing field of business valuation and security analysis.

PPC s Guide to Business Valuations

Author: Jay E. Fishman
Publisher:
ISBN: 9780764619960
Format: PDF
Download Now
"Contains technical guidance and practice aids for performing business valuations, including engagement and representative letters, practice aids, worksheets, checklists, and drafting forms."

Corporate Valuation

Author: Mario Massari
Publisher: John Wiley & Sons
ISBN: 1119003342
Format: PDF, ePub, Docs
Download Now
Risk consideration is central to more accurate post-crisis valuation Corporate Valuation presents the most up-to-date tools and techniques for more accurate valuation in a highly volatile, globalized, and risky business environment. This insightful guide takes a multidisciplinary approach, considering both accounting and financial principles, with a practical focus that uses case studies and numerical examples to illustrate major concepts. Readers are walked through a map of the valuation approaches proven most effective post-crisis, with explicit guidance toward implementation and enhancement using advanced tools, while exploring new models, techniques, and perspectives on the new meaning of value. Risk centrality and scenario analysis are major themes among the techniques covered, and the companion website provides relevant spreadsheets, models, and instructor materials. Business is now done in a faster, more diverse, more interconnected environment, making valuation an increasingly more complex endeavor. New types of risks and competition are shaping operations and finance, redefining the importance of managing uncertainty as the key to success. This book brings that perspective to bear in valuation, providing new insight, new models, and practical techniques for the modern finance industry. Gain a new understanding of the idea of "value," from both accounting and financial perspectives Learn new valuation models and techniques, including scenario-based valuation, the Monte Carlo analysis, and other advanced tools Understand valuation multiples as adjusted for risk and cycle, and the decomposition of deal multiples Examine the approach to valuation for rights issues and hybrid securities, and more Traditional valuation models are inaccurate in that they hinge on the idea of ensured success and only minor adjustments to forecasts. These rules no longer apply, and accurate valuation demands a shift in the paradigm. Corporate Valuation describes that shift, and how it translates to more accurate methods.