rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Business valuation and federal taxes
    sub title: procedure, law, and perspective
  name:
    name part: Laro, David
    name part: 1942-
    role:
      role term: creator
  name:
    name part: Pratt, Shannon P.
  type of resource: text
  genre: bibliography
  genre: Electronic books.
  origin info:
    place:
      place term: nju
    date issued: 2011
    edition: 2nd ed.
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: remote
    extent: 1 online resource (xxxi, 482 pages) : illustrations
  abstract: Praise for Business Valuation and Federal Taxes Procedure, Law, and Perspective Second Edition "The Honorable David Laro and Dr. Shannon Pratt present a comprehensive primer on federal tax valuation controversies that will benefit both tax practitioners (attorneys and CPAs) and valuation practitioners. ... It serves as a valued reference source and an introductory text for legal and valuation training." 'Roger J. Grabowski, Duff & Phelps Corp. from the Foreword "[I]t is refreshing to see these two close observers of valuation issues collaborate on this intriguing volume. What the reader gets is something like a mural'depicting the life of a business appraisal from conception to preparation to the occasional ultimate use by a trier of fact." 'Ronald D. Aucutt, Esq. McGuireWoods LLP, from the Foreword "This offering from Judge David Laro and Dr. Shannon Pratt fills in some persistent gaps in the business valuation literature, as well as a surprisingly fresh treatment of perennial themes." 'John A. Bogdanski, Professor of LawLewis & Clark Law School, from the Foreword Straightforward guidance and perspective on business valuation from two of the nation's top authorities Written by Senior Judge David Laro and Shannon Pratt, both leading experts on the subject, Business Valuation and Federal Taxes, Second Edition provides a comprehensive overview of business valuation procedures. The new edition offers: - Insightful perspectives of personal versus enterprise goodwill - New materials on transfer pricing and customs valuations and how recent markets have affected both the income and market approaches - Timely coverage of FAS 157 and its many changes to penalties and sanctions affecting both taxpayers and appraisers - Exploration of new court cases Presenting knowledge and guidance to those who perform valuations as well as those who are affected by them, Business Valuation and Federal Taxes, Second Edition is the essential guide to federal taxes and valuation, and specific…
  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 -- 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.
  note: David Laro, Shannon P. Pratt.
  note: Includes bibliographical references and index.
  subject:
    geographic code: n-us---
  subject:
    topic: Business enterprises
    topic: Valuation
    geographic: United States
  subject:
    topic: Business enterprises
    topic: Taxation
    topic: Law and legislation
    geographic: United States
  subject:
    topic: Business tax
    geographic: United States
  subject:
    topic: LAW
    topic: Administrative Law & Regulatory Practice
  subject:
    topic: Business enterprises
    topic: Taxation
    topic: Law and legislation
  subject:
    topic: Business enterprises
    topic: Valuation
  subject:
    topic: Business tax
  subject:
    geographic: United States
  classification: HF5681.V3 L37 2011eb
  classification: 346.73/065
  related item:
    title info:
      title: Business valuation and taxes
    name:
      name part: Laro, David,
      name part: 1942-
  related item:
    title info:
      title: Business valuation and federal taxes
    name:
      name part: Laro, David, 1942-
    origin info:
      publisher: John Wiley & Sons Inc 2011
      edition: 2nd ed.
    identifier: (OCoLC)670479703
  identifier: 9781119200062
  identifier: 1119200067
  identifier: 9781118023181
  identifier: 1118023188
  identifier: 9781118023174
  identifier: 111802317X
  identifier: 9781118023167
  identifier: 1118023161
  identifier: 9780470601624
  identifier: 0470601620
  identifier: EB00062162 Recorded Books
  identifier: CL0500000408 Safari Books Online
  identifier: F4A6BD5F-B8D0-420D-B92F-3B10231069DE OverDrive, Inc.
  identifier: https://doi.org/10.1002/9781119200062
  record info:
    record content source: N$T
    record creation date: 110511
    record change date: 20170124070203.7
    record identifier: ocn722384503
    language of cataloging:
      language term: eng