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Record Nr. |
UNINA9910132153403321 |
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Autore |
Barr Eric J. |
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Titolo |
Valuing pass-through entities / / Eric J. Barr |
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Pubbl/distr/stampa |
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Hoboken, New Jersey : , : Wiley, , 2014 |
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©2014 |
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ISBN |
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1-118-93669-8 |
1-118-84868-3 |
1-118-84861-6 |
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Edizione |
[1st edition] |
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Descrizione fisica |
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1 online resource (271 p.) |
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Collana |
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Disciplina |
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Soggetti |
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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 |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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"+website"--Cover. |
Includes index. |
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Nota di bibliografia |
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Includes bibliographical references and index. |
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Nota di contenuto |
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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. |
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Sommario/riassunto |
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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 |
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