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Laro, David, 1942-

Business valuation and federal taxes : procedure, law and perspective / David Laro, Shannon P. Pratt. - 2nd ed. - Hoboken, N.J : Wiley, 2011. - xxxi, 482 p. : ill. ; 26 cm.

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.

9780470601624 0470601620


Business enterprises--Valuation--United States.
Business enterprises--Taxation--Law and legislation--United States.
Corporations--Taxation--United States.
Business tax--United States.

HF5681.V3 / L37 2011

336.2070973 / L326

Languages: 
English |