| Description |
1 online resource |
| Note |
Includes index. |
| 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. |
| Bibliography |
Includes bibliographical references and index. |
| Summary |
The clarity and guidance valuation analysts have been thirsting for The business appraisal community regularly names the valuation of pass-through entities as a major issue of concern. Courts, appraisers, and the IRS have long been at odds on the topic, and the contention within the appraisal community itself over methods and inputs further complicates the issue. Valuing Pass-Through Entities provides clarity for the analyst tasked with valuation, offering clear explanations of the different perspectives and approaches to the process. Valuing Pass-Through Entities cuts through the chatter t. |
| Subject |
Business enterprises -- Taxation -- Law and legislation -- United States.
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Business enterprises -- Valuation -- United States.
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Tax assessment -- Law and legislation -- United States.
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Valuation -- Law and legislation -- United States.
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Income tax -- Law and legislation -- United States.
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Entreprises -- Évaluation -- États-Unis. |
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Business enterprises -- Taxation -- Law and legislation |
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Business enterprises -- Valuation |
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Income tax -- Law and legislation |
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Tax assessment -- Law and legislation |
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Valuation -- Law and legislation |
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United States |
| Other Form: |
Print version: Barr, Eric J. Valuing pass-through entities. Hoboken, New Jersey : John Wiley & Sons, [2014] 9781118848661 (DLC) 2014022326 |
| ISBN |
9781118848616 (epub) |
|
1118848616 (epub) |
|
9781118848685 (pdf) |
|
1118848683 (pdf) |
|
9781118936696 |
|
1118936698 |
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1118848667 |
|
9781118848661 |
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(cloth) |
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