Business valuation and federal taxes : procedure, law and perspective - Laro, David, 1942-; Pratt, Shannon P. (Hoboken, N.J. : John Wiley & Sons Inc., 2011)
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.
Includes bibliographical references (p. 447-452) and index.
Keywords: Business enterprises -- Valuation -- United States; Business enterprises -- Taxation -- Law and legislation -- United States; Corporations -- Taxation -- United States; Business tax -- United States