Business valuation and taxes : procedure, law, and perspective /

Bibliographic Details
Main Author: Laro, David, 1942-
Other Authors: Pratt, Shannon P.
Format: Book
Language:English
Published: Hoboken, N.J. : John Wiley & Sons, [2005]
Subjects:
Online Access:Table of contents

MARC

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245 1 0 |a Business valuation and taxes :  |b procedure, law, and perspective /  |c David Laro, Shannon P. Pratt. 
264 1 |a Hoboken, N.J. :  |b John Wiley & Sons,  |c [2005] 
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300 |a xxix, 450 pages ;  |c 26 cm. 
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504 |a Includes bibliographical references (pages 419-425) and index. 
505 0 |a 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 -- Valuation and choice of entity -- Valuation of S corporations and other pass-through entities : minority and controlling interests -- Valuation of international transactions -- 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 -- Discounts for lack of marketability -- Other shareholder-level discounts -- Weighting of approaches -- Valuation of options -- IRS positions -- Business appraisal reports -- Questions to ask business valuation experts. 
650 0 |a Business enterprises  |x Valuation  |z United States. 
650 0 |a Business enterprises  |x Taxation  |x Law and legislation  |z United States. 
700 1 |a Pratt, Shannon P. 
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