Business valuation and federal taxes : procedure, law, and by David Laro

By David Laro

Praise for Business Valuation and Federal Taxes method, legislation, and Perspective moment Edition

"The Honorable David Laro and Dr. Shannon Pratt current a finished primer on federal tax valuation controversies that might profit either tax practitioners (attorneys and CPAs) and valuation practitioners. . . . It serves as a valued reference resource and an introductory textual content for felony and valuation training."
Roger J. Grabowski, Duff & Phelps Corp. from the Foreword

"[I]t is fresh to determine those shut observers of valuation matters collaborate in this interesting quantity. What the reader will get is whatever like a mural—depicting the lifetime of a company appraisal from notion to coaching to the occasional final use through a trier of fact."
Ronald D. Aucutt, Esq.McGuireWoods LLP, from the Foreword

"This providing from pass judgement on David Laro and Dr. Shannon Pratt fills in a few continual gaps within the enterprise valuation literature, in addition to an incredibly clean remedy of perennial themes."
John A. Bogdanski, Professor of LawLewis & Clark legislation college, from the Foreword

Straightforward tips and viewpoint on enterprise valuation from of the nation's most sensible authorities

Written by way of Senior pass judgement on David Laro and Shannon Pratt, either prime specialists at the topic, Business Valuation and Federal Taxes, moment variation offers a entire review of industrial valuation procedures.

The new version offers:

  • Insightful views of private as opposed to firm goodwill

  • New fabrics on move pricing and customs valuations and the way fresh markets have affected either the source of revenue and marketplace approaches

  • Timely assurance of FAS 157 and its many adjustments to consequences and sanctions affecting either taxpayers and appraisers

  • Exploration of latest court docket cases

Presenting wisdom and assistance to those that practice valuations in addition to people who find themselves plagued by them, Business Valuation and Federal Taxes, moment version is the basic advisor to federal taxes and valuation, and particularly valuations on the subject of company interests.

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Sample text

He is the best-known authority in the field of business valuation and has written numerous books that articulate many of the concepts used in modern business valuation around the world. 1 Dr. Pratt holds an undergraduate degree in business administration from the University of Washington and a doctorate in business administration, majoring in finance, from Indiana University. He is a Fellow of the American Society of Appraisers, designated in Business Valuation and Appraisal Review and Management, a Master Certified Business Appraiser, a Chartered Financial Analyst, a Master Certified Business Counselor, and a Certified Mergers and Acquisitions Advisor.

C01 01/27/2011 14:56:31 Page 16 STANDARDS OF BUSINESS VALUATION 16 3. artistic-related intangible assets 4. contract-based intangible assets 5. technology-based intangible assets While in SFAS 141, the pooling method was eliminated and replaced by the purchase method, in SFAS No. 141R, the purchase method was renamed the ‘‘acquisition method,’’ in an effort to show more clearly what types of transactions result in a business combination. Some of the important changes under SFAS No. 141R include the following: & & & & Transaction costs are expensed in the period incurred under SFAS No.

2006). C. § 475 requires similar mark-to-market accounting for tax purposes; certain securities, including derivatives, are to be valued as if sold at fair market value on the last business day of the tax year. 3d at 569. 26 Treas. Reg. 475(a)-4. 27 FASB Staff Position, FAS 157-3, issued October 10, 2008. , See also FAS 157. C01 01/27/2011 14:56:31 Page 16 STANDARDS OF BUSINESS VALUATION 16 3. artistic-related intangible assets 4. contract-based intangible assets 5. technology-based intangible assets While in SFAS 141, the pooling method was eliminated and replaced by the purchase method, in SFAS No.

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