Download or read book Business Valuation and Taxes written by David Laro and published by John Wiley & Sons. This book was released on 2005-04-22 with total page 482 pages. Available in PDF, EPUB and Kindle. Book excerpt: Disputes over valuation issues fill the court's dockets and for good reason, fair market valuations are required frequently by the law. The authors believe that approximately 243 sections of the Code and several thousand references in the Regulations explicitly require fair market value determination. Consequently, taxpayers file an estimated 15 million tax returns each year reporting an event involving a valuation related issue. It is no mystery, therefore, why valuation cases are ubiquitous. Today, valuation is an important and highly sophisticated process. Valuators need legitimate guidance to perform their work. The objective of this book is to provide knowledge, and guidance to those who do the valuations as well as those who are affected by them. This unprecedented text provides: Clear guidance and perspective on business valuation from two of the nation’s top authorities, Hon. David Laro and Dr Shannon Pratt. Insightful perspective and discussion on critical issues, procedures and law pertaining to business valuation. An overview of business valuation procedures Law and techniques of Fair Market Value Opinion from the Hon. David Laro and Dr. Shannon Pratt who express their unique and critical views. The business valuer with everything from the basics to the sophisticated. From definitions to valuing complex business interests, what you need to know about business valuation. Everything from empirical market evidence to credible expert business valuation testimony discussed and analyzed by the Hon. David Laro and Dr. Shannon Pratt.
Download or read book Federal Tax Valuation written by John A. Bogdanski and published by . This book was released on 1996-01-01 with total page 1104 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Business Valuation and Federal Taxes written by David Laro and published by John Wiley & Sons. This book was released on 2011-05-03 with total page 532 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Business Valuation and Federal Taxes written by David Laro and published by John Wiley & Sons. This book was released on 2011-03-25 with total page 532 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book A Good Tax written by Joan Youngman and published by . This book was released on 2016 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.
Download or read book What You Need to Know About Personal Property Valuation written by Patrick C. O'connor and published by Createspace Independent Publishing Platform. This book was released on 2017-05-29 with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt: What You Need To Know About Personal Property Valuation provides insight into purposes and methods for personal property valuation. It also provides practical tips on when a personal property valuation is helpful and evaluates other opportunities such as cost segregation, depreciation, impairment of value, eliminating ghost assets, casualty losses, business valuations, business dissolution, divorce, estate taxes and detailed practical tips on personal property taxation. This book approaches valuing personal property and reducing your property taxes from a practical perspective. While theoretical issues are discussed, the focus is on the mechanics of reducing your property taxes. Anyone who wants to value his personal property or reduce his property taxes can follow the steps presented in this book, whether the property is residential, commercial or business personal property. With the knowledge gained from this book, you can protest your taxes with confidence and you will have a good chance for success
Download or read book Assessed Valuation Tax Levy Tax Limitations and Tax Rates written by Milwaukee (Wis.). Office of the Tax Commissioner and published by . This book was released on 1917 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Digest of Taxation in the States written by and published by . This book was released on 1863 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Valuation of Urban Realty for Purposes of Taxation written by Willford Isbell King and published by . This book was released on 1914 with total page 126 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Land Value Taxation written by William J. McCluskey and published by Routledge. This book was released on 2017-03-02 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study of the strategic, policy and operational characteristics of Land Value Taxation is a unique and original contribution to Elston knowledge. McCluskey and Franzsen provide a clear and detailed synthesis of existing Land Value Taxation systems and address the perceived advantages and disadvantages of such systems. The implications of this work, based on a two-tier analysis of selected countries, will be critical in terms of informing policy makers when contemplating reviews of existing Land Value Taxation systems or its possible introduction. The empirical research underpinning this work has attempted to concisely provide the role of land value systems within the selected case study countries. The work has clearly identified a number of challenges being faced by those countries and jurisdictions that currently utilise land value tax systems. Given these challenges this book is timely in that it provides detailed expositions of property tax systems that are undergoing significant change and reform.
Download or read book The Valuation and Taxes for the Town of North Brookfield for the Year written by North Brookfield (Mass. : Town) and published by . This book was released on 1851 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Transfer Pricing and Valuation in Corporate Taxation written by Elizabeth King and published by Springer Science & Business Media. This book was released on 2007-05-08 with total page 294 pages. Available in PDF, EPUB and Kindle. Book excerpt: Transfer Pricing and Valuation in Corporate Taxation analyzes the disparities between both federal statutes and regulations, and r- ulations and administrative practice, in a highly controversial area of corporate tax policy: intra-company transfer pricing for tax p- poses. It addresses issues that often mean millions of dollars to in- vidual corporations, and a significant fraction of the federal gove- ment’s revenue base. These disparities between law, regulations, and administrative practice are concerning on a number of grounds. First, they - pose considerable economic costs by inducing corporations to engage in a variety of “rent-seeking” activities designed to reduce their - pected tax liabilities, and by requiring the IRS to devote still more to enforcement efforts that are very often futile. Second, they are in- ; herently undemocratic. Administrative practice is currently ad hoc by relying on dispute resolution procedures that can and do yield very different settlements on disputed tax issues from one case to another, the IRS often ends up treating similarly situated cor- rations very differently. Moreover, to the extent that the disp- ity between statute and implementation reflects the IRS’s failure to carry out Congress’ will, the laws passed by duly elected officials are effectively being superseded by administrative procedure, developed incrementally by individuals who are not answerable to an electorate.
Download or read book Assessed Valuation Tax Levy and Tax Rates written by and published by . This book was released on 1904 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Influence of Tax Loss Carry Forwards on the Valuation of Corporations in the Context of Acquisitions written by Daniel Ehrmann and published by GRIN Verlag. This book was released on 2020-09-22 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2017 in the subject Business economics - Accounting and Taxes, grade: 1,3, University of Applied Sciences Aalen, language: English, abstract: This paper deals with the influence of tax loss carry-forwards of target companies on their valuation in acquisitions. Under German tax law, losses can be offset with future profits, if certain conditions are met. This makes tax loss carry-forwards an asset, which may influence the corporate value of the target company from the purchaser's persepective. When and how tax loss carry-forwards may impact corporate valuations in the context of acquisitions shall be explained in this paper. The main body of the paper is divided into two parts. The first part includes the theoretical foundations, beginning with a short introduction into the topic of M&A and company valuations for the further clarification of the topic. Afterwards, legal foundations about the treatment of tax loss carry-forwards in case of transactions are presented. The subsequent analysis part includes mainly two qualitative research methods. At first, two expert interviews are conducted to find out how relevant the topic is in practice and how it is practically addressed. At second, the mathematical relationship between tax loss carry-forwards and the corporate value is determined by doing a case study. Thereby, a fictitious corporation is assessed. For a comprehensive research, different cases are considered. During the last decades, mergers & acquisitions have increased substantially in popularity. Their growth in transaction volume and the number of transactions bespeak the importance of this topic. Although theory seems plausible, the success of M&A-transactions does not always meet expectations. On the one hand, this is often owed to unrealistic assumptions, especially overrated hypothetic synergy effects. On the other hand, it origins in the complexity of such transactions.
Download or read book VALUATIONS FOR TAX CONTROVERSIES written by Hung Tuan Chu and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Revenue Laws of the State of Washington Governing the Valuation Assessment Levy and Collection of Taxes written by Washington (State) and published by . This book was released on 1926 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Primer on the Efficient Valuation of Fringe Benefits written by C. Eugene Steuerle and published by . This book was released on 1982 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
