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:	Business enterprises > Valuation > United States. Business enterprises > Taxation > Law and legislation > United States.
Online Access:	Table of contents

Table of Contents:

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.