By David Laro
Praise for Business Valuation and Federal Taxes strategy, legislations, and Perspective moment Edition
"The Honorable David Laro and Dr. Shannon Pratt current a complete primer on federal tax valuation controversies that may 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 clean to work out those shut observers of valuation matters collaborate in this exciting quantity. What the reader will get is anything like a mural—depicting the lifetime of a company appraisal from notion to education to the occasional final use by way of a trier of fact."
—Ronald D. Aucutt, Esq.McGuireWoods LLP, from the Foreword
"This delivering from pass judgement on David Laro and Dr. Shannon Pratt fills in a few power gaps within the company valuation literature, in addition to a shockingly clean remedy of perennial themes."
—John A. Bogdanski, Professor of LawLewis & Clark legislation college, from the Foreword
Straightforward suggestions and point of view on enterprise valuation from of the nation's most sensible authorities
Written via Senior pass judgement on David Laro and Shannon Pratt, either major specialists at the topic, Business Valuation and Federal Taxes, moment version offers a finished evaluation of commercial valuation procedures.
The re-creation offers:
Insightful views of non-public as opposed to firm goodwill
New fabrics on move pricing and customs valuations and the way contemporary 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 recent courtroom cases
Presenting wisdom and information to those that practice valuations in addition to people who are suffering from them, Business Valuation and Federal Taxes, moment variation is the fundamental advisor to federal taxes and valuation, and particularly valuations with regards to company interests.
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Extra info for Business valuation and federal taxes : procedure, law, and perspective
4 Grill v. 2d 922, 927 (Ct. Cl. 1962). 5 Ithaca Trust Co. v. S. 151 (1929). , First Nat’l Bank of Kenosha v.
SOURCES FOR DEFINING VALUE Statutes One should always consult statutes in the relevant subject area to determine the applicable standard. If a business valuation issue arises in the context of a state law controversy, one should look to the state statutes for the relevant definition of value. State law defines fair value for purposes of corporate mergers, dissenting shareholders’ rights, and, in some states since the first edition of this book, family law and divorce issues. In federal law, the Employee Retirement Income Security Act of 1974, the Securities Act of 1933, and the Internal Revenue Code (the ‘‘Code’’), all address valuation issues.
The trier of fact may choose to accept or reject expert testimony in whole or in part. Sometimes, experts testify differently in different cases. Inconsistent expert testimony often produces inconsistent results in the case law. & The trier of fact, whether a judge or a jury, will vary in terms of sophistication, experience, perception, and judgment when it comes to valuation decisions. For all of these reasons, it is not surprising that valuation cases can seem inconsistent, even if the facts appear similar.