000			02235cam a2200349 a 4500
005			20250918151426.0
008			120323s2011 njua b 001 0 eng d
020			_a9780470601624 (hbk.) _cRM371.85
020			_a0470601620
039		9	_a201206110955 _bariff _c201204232010 _dsanusi _y03-23-2012 _zlatihan
040			_aUKM
090			_aHF5681.V3. L346 2011
090			_aHF5681.V3 _bL346 2011
100	1		_aLaro, David, _d1942-
245	1	0	_aBusiness valuation and federal taxes : _bprocedure, law and perspective / _cDavid Laro, Shannon P. Pratt
250			_a2nd ed.
260			_aHoboken, N.J. : _bJohn Wiley & Sons Inc., _c2011.
300			_axxxi, 482 p. : _bill. ; _c26 cm.
504			_aIncludes bibliographical references (p. 447-452) and index.
505	0		_aStandards 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	_aBusiness enterprises _xValuation _zUnited States.
650		0	_aBusiness enterprises _xTaxation _xLaw and legislation _zUnited States.
650		0	_aCorporations _xTaxation _zUnited States.
650		0	_aBusiness tax _zUnited States.
700	1		_aPratt, Shannon P.
907			_a.b15288249 _b2021-05-28 _c2019-11-12
942			_c01 _n0 _kHF5681.V3. L346 2011
914			_avtls003492656
991			_aFakulti Ekonomi dan Pengurusan
998			_at _b2012-10-03 _cm _da _feng _gnju _y0 _z.b15288249
999			_c512709 _d512709