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Business Valuation and Taxes: Procedure, Law, and Perspective
by Laro, David; Pratt, Shannon P. | HC | Good
US $5.97
ApproximatelyPHP 334.02
Condition:
“Pages can have notes/highlighting. Spine may show signs of wear. ~ ThriftBooks: Read More, ”... Read moreabout condition
Good
A book that has been read but is in good condition. Very minimal damage to the cover including scuff marks, but no holes or tears. The dust jacket for hard covers may not be included. Binding has minimal wear. The majority of pages are undamaged with minimal creasing or tearing, minimal pencil underlining of text, no highlighting of text, no writing in margins. No missing pages.
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Item specifics
- Condition
- Good
- Seller Notes
- Binding
- Hardcover
- Weight
- 2 lbs
- Product Group
- Book
- IsTextBook
- Yes
- ISBN
- 9780471694373
- Subject Area
- Business & Economics
- Publication Name
- Business Valuation and Taxes : Procedure, Law, and Perspective
- Publisher
- Wiley & Sons, Incorporated, John
- Item Length
- 10.3 in
- Subject
- Taxation / Corporate, General, Corporate Finance / Valuation
- Publication Year
- 2005
- Type
- Textbook
- Format
- Hardcover
- Language
- English
- Item Height
- 1.1 in
- Item Weight
- 40.4 Oz
- Item Width
- 8.3 in
- Number of Pages
- 480 Pages
About this product
Product Identifiers
Publisher
Wiley & Sons, Incorporated, John
ISBN-10
0471694371
ISBN-13
9780471694373
eBay Product ID (ePID)
30886029
Product Key Features
Number of Pages
480 Pages
Publication Name
Business Valuation and Taxes : Procedure, Law, and Perspective
Language
English
Publication Year
2005
Subject
Taxation / Corporate, General, Corporate Finance / Valuation
Type
Textbook
Subject Area
Business & Economics
Format
Hardcover
Dimensions
Item Height
1.1 in
Item Weight
40.4 Oz
Item Length
10.3 in
Item Width
8.3 in
Additional Product Features
Intended Audience
Scholarly & Professional
LCCN
2004-013842
Dewey Edition
22
Illustrated
Yes
Dewey Decimal
346.73065
Table Of Content
Forewords. Preface. Acknowledgments. 1. Standards of Business Valuation. Summary. Introduction. Sources for Defining Value. Definitions of Value. Premise of Value. Conclusion. 2. Subsequent Events. Summary. Key Question. Valuation Date. Subsequent Events-Exceptions. Conclusion. 3. Business Valuation Experts. Summary. Introduction. Proving Business Value. The Expert Appraiser. Types of Experts. Various Roles of Experts. Business Valuation Litigation Witnesses. Admissibility of Evidence Underlying Expert Opinions. Limitations to Admissibility. Reliability of the Expert. Minimum Thresholds for the Business Valuation Expert. Sarbanes-Oxley Act of 2002. Attorney Assistance to the Expert. Qualified Appraiser. Concerns about Expert Testimony. Court-Appointed Expert. Conclusion. Appendix: Expert Credentials and Qualifications. 4. Sources of Law and Choice of Courts. Summary. Structure of the American Legal System. Tax Law. Tax Litigation. 5. Burden of Proof in Valuation Controversies. Summary. Burden of Proof. Who Bears the Burden of Proof. Burden of Proof: Exceptions to the General Rule. 6. Penalties and Sanctions. Summary. Introduction. What You Need to Know. Valuation Penalties. General Penalties. Discretionary Sanctions. 7. Valuation and Choice of Entity. Summary. Introduction. Corporations. Limited Liability Companies. General Partnerships. Limited Partnerships. Sole Proprietorships. Valuation Considerations. Choice of Jurisdiction. Conclusion. 8. Valuation of S Corporations and Other Pass-Through Tax Entities: Minority and Controlling Interests. Introduction. Case Law Background. S Corporation Minority Interest Appraisals. Comparison of Minority Interest Theories-A Summary of the Issues. S Corporation Controlling Interest Appraisals. Summary. S Corporation Valuation Issues-Partial Bibliography. 9. Valuation of International Transactions. Summary. Introduction. Transfer Pricing. Customs Valuation. Conclusion. 10. Adjustments to Financial Statements. Summary. Separating Nonoperating Items from Operating Items. Addressing Excess Assets and Asset Deficiencies. Handling Contingent Assets and Liabilities. Adjusting Cash-Basis Statements to Accrual-Basis Statements. Normalizing Adjustments. Controlling Adjustments. Conclusion. 11. Comparative Financial Statement Analysis. Summary. Comparable Ratio Analysis. Common Size Statements. Tying the Financial Statement Analysis to the Value Conclusion. Conclusion. 12. Economic and Industry Analysis. Summary. Objective of Economic and Industry Analysis. National Economic Analysis. Regional and Local Economic Analysis. Industry Analysis. Conclusion. Partial Bibliography of Sources for Economic and Industry Analysis. 13. Site Visits and Interviews. Summary. Site Visits. Management Interviews. Interviews with Persons Outside the Company. Conclusion. 14. The Income Approach. Summary of Approaches, Methods and Procedures. Introduction to the Income Approach. Net Cash Flow: The Preferred Measure of Economic Bene
Synopsis
Clear guidance and perspective on business valuation from two of the nation2s top authorities Offering knowledge and guidance to everyone who does valuations as well as those who are affected by them, Business Valuation and Taxes explores the intricate relationship between federal taxes and valuation, and specifically, valuations relating to business interests. Written by Judge David Laro and Shannon Pratt, both leading experts on the subject, Business Valuation and Taxes is the first book to provide a comprehensive overview of business valuation procedures. This unprecedented book provides: Clear guidance and perspective on business valuation An overview of business valuation procedures Insightful perspectives and discussions of critical issues, procedures, and laws pertaining to business valuation, including pass-through entities Law and techniques of Fair Market Value Opinion Expert coverage on everything from empirical market evidence to credible expert business valuation testimony Business Valuation and Taxes is a must-read for everyone involved in the valuation of a business, including CPAs consulting on valuations, attorneys, corporate development officers, intermediaries, and venture capitalists., 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.
LC Classification Number
HF5681.V3L37 2005
Item description from the seller
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