TY  - BOOK
AU  - Laro,David
AU  - Pratt,Shannon P.
TI  - Business valuation and federal taxes: procedure, law and perspective 
SN  - 9780470601624 (hbk.)
PY  - 2011///
CY  - Hoboken, N.J.
PB  - John Wiley & Sons Inc.
KW  - Business enterprises
KW  - Valuation
KW  - United States
KW  - Taxation
KW  - Law and legislation
KW  - Corporations
KW  - Business tax
N1  - 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
ER  -