Author: John J. Marty
Publisher: Birch Grove Publishing
ISBN: 9781945148026
Category : Health care reform
Languages : en
Pages : 852
Book Description
This book is the most comprehensive publication ever written for business valuers who prepare appraisals for federal tax purposes. Parts One and Two discuss IRS structure, process and conflict resolution, and Parts Three to Five address the most common adjustment areas by the IRS.
Business Valuations and the IRS
Author: John J. Marty
Publisher: Birch Grove Publishing
ISBN: 9781945148026
Category : Health care reform
Languages : en
Pages : 852
Book Description
This book is the most comprehensive publication ever written for business valuers who prepare appraisals for federal tax purposes. Parts One and Two discuss IRS structure, process and conflict resolution, and Parts Three to Five address the most common adjustment areas by the IRS.
Publisher: Birch Grove Publishing
ISBN: 9781945148026
Category : Health care reform
Languages : en
Pages : 852
Book Description
This book is the most comprehensive publication ever written for business valuers who prepare appraisals for federal tax purposes. Parts One and Two discuss IRS structure, process and conflict resolution, and Parts Three to Five address the most common adjustment areas by the IRS.
Business Valuation and Federal Taxes
Author: David Laro
Publisher: John Wiley & Sons
ISBN: 0470601620
Category : Business & Economics
Languages : en
Pages : 532
Book Description
Business Valuation and Federal Taxes Procedure, Law, and Perspective SECOND EDITION Combining the expert knowledge of Senior Judge David Laro and Shannon Pratt, Business Valuation and Federal Taxes, Second Edition presents the authors' decades of experience, with advice on everything practitioners need to know about the relationship between federal taxes and valuation, and specifically valuations relating to business interests. This reference features indepth examinations of numerous topics that are particularly important to practitioners and explores a broad understanding of the basic knowledge needed to appreciate business valuation. Valuators, CPAs consulting on valuations, attorneys, corporate development officers, and intermediaries on business valuation will benefit from insightful discussions on topics ranging from general definitions to valuing complex business interests, as well as new discussions 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 Coverage of FAS 157 and the many changes to penalties and sanctions affecting both taxpayers and appraisers Several important new court cases Coverage is also included on standards of business valuation, IRS positions, burden of proof in valuation controversies, questions to ask business valuation experts, economic and industry analysis, and tax-affecting passthrough entities. Complete with a full overview of the laws, procedures, and approaches related to business valuation, this invaluable reference is a wellspring of vital information on valuation approaches, techniques, finance-related issues, burden of proof, standards, choice of entity, and much more.
Publisher: John Wiley & Sons
ISBN: 0470601620
Category : Business & Economics
Languages : en
Pages : 532
Book Description
Business Valuation and Federal Taxes Procedure, Law, and Perspective SECOND EDITION Combining the expert knowledge of Senior Judge David Laro and Shannon Pratt, Business Valuation and Federal Taxes, Second Edition presents the authors' decades of experience, with advice on everything practitioners need to know about the relationship between federal taxes and valuation, and specifically valuations relating to business interests. This reference features indepth examinations of numerous topics that are particularly important to practitioners and explores a broad understanding of the basic knowledge needed to appreciate business valuation. Valuators, CPAs consulting on valuations, attorneys, corporate development officers, and intermediaries on business valuation will benefit from insightful discussions on topics ranging from general definitions to valuing complex business interests, as well as new discussions 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 Coverage of FAS 157 and the many changes to penalties and sanctions affecting both taxpayers and appraisers Several important new court cases Coverage is also included on standards of business valuation, IRS positions, burden of proof in valuation controversies, questions to ask business valuation experts, economic and industry analysis, and tax-affecting passthrough entities. Complete with a full overview of the laws, procedures, and approaches related to business valuation, this invaluable reference is a wellspring of vital information on valuation approaches, techniques, finance-related issues, burden of proof, standards, choice of entity, and much more.
The Art of Business Valuation
Author: Gregory R. Caruso
Publisher: John Wiley & Sons
ISBN: 1119605997
Category : Business & Economics
Languages : en
Pages : 438
Book Description
Starting from the practical viewpoint of, “I would rather be approximately right than perfectly wrong” this book provides a commonsense comprehensive framework for small business valuation that offers solutions to common problems faced by valuators and consultants both in performing valuations and providing ancillary advisory services to business owners, sellers, and buyers. If you conduct small business valuations, you may be seeking guidance on topics and problems specific to your work. Focus on What Matters: A Different Way of Valuing a Small Business fills a previous void in valuation resources. It provides a practical and comprehensive framework for small and very small business valuation (Companies under $10 million of revenues and often under $5 million of revenues), with a specialized focus on the topics and problems that confront valuators of these businesses. Larger businesses typically have at least Reviewed Accrual Accounting statements as a valuation starting point. However, smaller businesses rarely have properly reviewed and updated financials. Focus on What Matters looks at the issue of less reliable data, which affects every part of the business valuation. You’ll find valuation solutions for facing this challenge. As a small business valuator, you can get direction on working with financial statements of lower quality. You can also consider answers to key questions as you explore how to value each small business. Is this a small business or a job? How much research and documentation do you need to comply with standards? How can you use cash basis statements when businesses have large receivables and poor cutoffs? Should you use the market method or income method of valuation? Techniques that improve reliability of the market method multiplier How might you tax affect using the income method with the advent of the Estate of Jones and Section 199A? Do you have to provide an opinion of value or will a calculation work? How do you calculate personal goodwill? As a valuation professional how can you bring value to owners and buyers preparing to enter into a business sale transaction? How does the SBA loan process work and why is it essential to current small business values? What is the business brokerage or sale process and how does it work? How do owners increase business value prior to a business sale? This book examines these and other questions you may encounter in your valuation process. You’ll also find helpful solutions to common issues that arise when a small business is valued.
Publisher: John Wiley & Sons
ISBN: 1119605997
Category : Business & Economics
Languages : en
Pages : 438
Book Description
Starting from the practical viewpoint of, “I would rather be approximately right than perfectly wrong” this book provides a commonsense comprehensive framework for small business valuation that offers solutions to common problems faced by valuators and consultants both in performing valuations and providing ancillary advisory services to business owners, sellers, and buyers. If you conduct small business valuations, you may be seeking guidance on topics and problems specific to your work. Focus on What Matters: A Different Way of Valuing a Small Business fills a previous void in valuation resources. It provides a practical and comprehensive framework for small and very small business valuation (Companies under $10 million of revenues and often under $5 million of revenues), with a specialized focus on the topics and problems that confront valuators of these businesses. Larger businesses typically have at least Reviewed Accrual Accounting statements as a valuation starting point. However, smaller businesses rarely have properly reviewed and updated financials. Focus on What Matters looks at the issue of less reliable data, which affects every part of the business valuation. You’ll find valuation solutions for facing this challenge. As a small business valuator, you can get direction on working with financial statements of lower quality. You can also consider answers to key questions as you explore how to value each small business. Is this a small business or a job? How much research and documentation do you need to comply with standards? How can you use cash basis statements when businesses have large receivables and poor cutoffs? Should you use the market method or income method of valuation? Techniques that improve reliability of the market method multiplier How might you tax affect using the income method with the advent of the Estate of Jones and Section 199A? Do you have to provide an opinion of value or will a calculation work? How do you calculate personal goodwill? As a valuation professional how can you bring value to owners and buyers preparing to enter into a business sale transaction? How does the SBA loan process work and why is it essential to current small business values? What is the business brokerage or sale process and how does it work? How do owners increase business value prior to a business sale? This book examines these and other questions you may encounter in your valuation process. You’ll also find helpful solutions to common issues that arise when a small business is valued.
Guide to Busines Valuations
Author:
Publisher:
ISBN: 9781564334688
Category :
Languages : en
Pages :
Book Description
Publisher:
ISBN: 9781564334688
Category :
Languages : en
Pages :
Book Description
Basis of Assets
Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category :
Languages : en
Pages : 12
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 12
Book Description
Understanding Business Valuation
Author: Gary R. Trugman
Publisher:
ISBN:
Category : Business enterprises
Languages : en
Pages : 626
Book Description
Publisher:
ISBN:
Category : Business enterprises
Languages : en
Pages : 626
Book Description
PPC's Guide to Business Valuations
Author: Jay E. Fishman
Publisher:
ISBN: 9780764619953
Category :
Languages : en
Pages :
Book Description
"Contains technical guidance and practice aids for performing business valuations, including engagement and representative letters, practice aids, worksheets, checklists, and drafting forms."
Publisher:
ISBN: 9780764619953
Category :
Languages : en
Pages :
Book Description
"Contains technical guidance and practice aids for performing business valuations, including engagement and representative letters, practice aids, worksheets, checklists, and drafting forms."
Federal Tax Valuation
Author: John A. Bogdanski
Publisher:
ISBN: 9780791326008
Category : Income tax
Languages : en
Pages : 1104
Book Description
Publisher:
ISBN: 9780791326008
Category : Income tax
Languages : en
Pages : 1104
Book Description
Valuing a Business
Author: Shannon P. Pratt
Publisher: McGraw-Hill Professional Publishing
ISBN:
Category : Business & Economics
Languages : en
Pages : 768
Book Description
The book serves three purposes: a comprehensive reference and update for currently active business appraisers, a complete self-contained text for both academic courses and beginning practitioners, and an easy-to-use reference for nonappraisers who use and/or evaluate business appraisals. Updated and revised, Valuing a Business, Third Edition, includes theoretical principles and practical techniques for effective business valuation, including the valuation of limited liability corporations, S corporations, and partnerships; greatly expanded treatment of valuation approaches and methods; new and expanded chapters on minority control and lack of marketability issues; a new checklist on reviewing a valuation report, designed for nonappraisers as well as active practitioners; hundreds of new data sources and bibliographical references; dozens of additional court case references; a new three-chapter section on valuing intangible assets; and new chapters on valuations for ad valorem taxes and income tax planning.
Publisher: McGraw-Hill Professional Publishing
ISBN:
Category : Business & Economics
Languages : en
Pages : 768
Book Description
The book serves three purposes: a comprehensive reference and update for currently active business appraisers, a complete self-contained text for both academic courses and beginning practitioners, and an easy-to-use reference for nonappraisers who use and/or evaluate business appraisals. Updated and revised, Valuing a Business, Third Edition, includes theoretical principles and practical techniques for effective business valuation, including the valuation of limited liability corporations, S corporations, and partnerships; greatly expanded treatment of valuation approaches and methods; new and expanded chapters on minority control and lack of marketability issues; a new checklist on reviewing a valuation report, designed for nonappraisers as well as active practitioners; hundreds of new data sources and bibliographical references; dozens of additional court case references; a new three-chapter section on valuing intangible assets; and new chapters on valuations for ad valorem taxes and income tax planning.
Valuing Your Privately Held Business
Author: Irving L. Blackman
Publisher: Irwin Professional Pub
ISBN: 9781557388971
Category : Business & Economics
Languages : en
Pages : 485
Book Description
Valuing Your Privately Held Business explains every facet of this topic, from accounting procedures to tax and legal considerations to forms of payment. In addition, the book explores the various reasons for valuation and demonstrates three fundamentals that in any case are critical to both buyers and sellers - as well as their accountants and attorneys: how to value a specific business for a specific purpose, how to control results without adverse tax consequences, and how to plan a valuation to achieve lifelong financial and estate planning goals. Author and renowned authority Irving L. Blackman applies his decades of experience and takes you step-by-step through every aspect of the valuation process, including valuation fundamentals; legal approaches to valuation; when to use comparables; valuation discounts; restrictive agreements and recapitalizations; and ESOPs, redemptions, and gifts and charitable contributions.
Publisher: Irwin Professional Pub
ISBN: 9781557388971
Category : Business & Economics
Languages : en
Pages : 485
Book Description
Valuing Your Privately Held Business explains every facet of this topic, from accounting procedures to tax and legal considerations to forms of payment. In addition, the book explores the various reasons for valuation and demonstrates three fundamentals that in any case are critical to both buyers and sellers - as well as their accountants and attorneys: how to value a specific business for a specific purpose, how to control results without adverse tax consequences, and how to plan a valuation to achieve lifelong financial and estate planning goals. Author and renowned authority Irving L. Blackman applies his decades of experience and takes you step-by-step through every aspect of the valuation process, including valuation fundamentals; legal approaches to valuation; when to use comparables; valuation discounts; restrictive agreements and recapitalizations; and ESOPs, redemptions, and gifts and charitable contributions.