Valuing pass-through entities /

• Main Author: Barr, Eric J. (Author)
• Format: eBook
• Language: English
• Published: Hoboken, New Jersey : John Wiley & Sons, [2014]
• Series: Wiley finance series.
• Subjects: Business enterprises > Taxation > Law and legislation > United States.; Business enterprises > Valuation > United States.; Tax assessment > Law and legislation > United States.; Valuation > Law and legislation > United States.; Income tax > Law and legislation > United States.; LAW > Military.; Business enterprises > Taxation > Law and legislation.; Business enterprises > Valuation.; Income tax > Law and legislation.; Tax assessment > Law and legislation.; Valuation > Law and legislation.; United States.; Electronic books.

Table of Contents:

• The history of federal statutory tax rates in maximum income brackets and the evolution of different forms of business entities
• Effective federal individual and corporation income tax rates
• Comparison of different entity forms
• Income approach and value to the holder
• Inputs to modified Delaware MRI model
• Income approach and investment value
• Income approach and fair market value
• Fair market court decisions
• The market approach
• Individual state income taxes
• Discounts, premiums, bylaws, and state laws
• Valuing complex PTE ownership interests.