| 000 -LEADER |
|---|
| fixed length control field |
01939cam a2200277 a 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20191121152425.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
110928s2011 njua b 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9780470601624 |
|
|---|
| International Standard Book Number |
0470601620 |
| 041 ## - Language |
|---|
| Language code of text/sound track or separate title |
eng |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HF5681.V3 |
| Item number |
L37 2011 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Edition number |
23 |
| Classification number |
336.2070973 |
| Item number |
L326 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Laro, David, |
| Dates associated with a name |
1942- |
| 9 (RLIN) |
14570 |
| 245 10 - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Title |
Business valuation and federal taxes : |
| Remainder of title |
procedure, law and perspective / |
| Statement of responsibility, etc |
David Laro, Shannon P. Pratt. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
2nd ed. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Hoboken, N.J : |
| Name of publisher, distributor, etc |
Wiley, |
| Date of publication, distribution, etc |
2011. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xxxi, 482 p. : |
| Other physical details |
ill. ; |
| Dimensions |
26 cm. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc |
Includes bibliographical references (p. 447-452) and index. |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
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. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Business enterprises |
| General subdivision |
Valuation |
| Geographic subdivision |
United States. |
| 9 (RLIN) |
14571 |
|
|---|
| Topical term or geographic name as entry element |
Business enterprises |
| General subdivision |
Taxation |
| -- |
Law and legislation |
| Geographic subdivision |
United States. |
| 9 (RLIN) |
14572 |
|
|---|
| Topical term or geographic name as entry element |
Corporations |
| General subdivision |
Taxation |
| Geographic subdivision |
United States. |
| 9 (RLIN) |
14573 |
|
|---|
| Topical term or geographic name as entry element |
Business tax |
| Geographic subdivision |
United States. |
| 9 (RLIN) |
14574 |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Pratt, Shannon P. |
| 9 (RLIN) |
14575 |
| Relator term |
author |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Item type |
Book |
