03323nam 2200697 450 991013215340332120170821203303.01-118-93669-81-118-84868-31-118-84861-6(CKB)3710000000259966(EBL)1813672(SSID)ssj0001348462(PQKBManifestationID)11752512(PQKBTitleCode)TC0001348462(PQKBWorkID)11370819(PQKB)11229570(MiAaPQ)EBC1813672(DLC) 2014032661(CaSebORM)9781118848616(EXLCZ)99371000000025996620141024h20142014 uy 0engur|n|---|||||txtccrValuing pass-through entities /Eric J. Barr1st editionHoboken, New Jersey :Wiley,2014.©20141 online resource (271 p.)Wiley Finance Series"+website"--Cover.Includes index.1-322-21479-4 1-118-84866-7 Includes bibliographical references and index.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. 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 tWiley finance series.Business enterprisesTaxationLaw and legislationUnited StatesBusiness enterprisesValuationUnited StatesTax assessmentLaw and legislationUnited StatesValuationLaw and legislationUnited StatesIncome taxLaw and legislationUnited StatesBusiness enterprisesTaxationLaw and legislationBusiness enterprisesValuationTax assessmentLaw and legislationValuationLaw and legislationIncome taxLaw and legislation343.7306/8343.73068Barr Eric J.888172MiAaPQMiAaPQMiAaPQBOOK9910132153403321Valuing pass-through entities1984034UNINA01586cam a2200277 450099100323205970753620250430130201.0940805s1644 it f b 000 0 ita db14300953-39ule_instCICOGNARA-A2013-0257ExLBibl. Interfacoltà T. PellegrinoitaDati, Carlo Roberto<1619-1675.>194114Esequie della Maesta' Christianiss. di Luigi XIII, il Giusto, re' di Francia e di Navarra.Celebrate in Firenze dall'Altezza Serenis. di Ferdinando II gran dvca di Toscanae descritte da Carlo Dati.Eseqvie della Maesta' Christianiss. di Lvigi XIII, il Givsto, re' di Francia e di NavarraFirenze,Stamperia di S.A.S.,1644.2 p. l., 58 p. :3 fold pl.; 25 cm.Title vignette: engr. half-title, with royal arms of Louis XIII.Riproduzione in microfiche dell'originale conservato presso la Biblioteca Apostolica VaticanaLeopoldo Cicognara Program :Biblioteca Cicognara[microform] : literary sources in the history of art and kindred subjectsCatalogo ragionato dei libri d'arte e d'antichità / Leopoldo Cicognara.b1430095301-04-2228-07-16991003232059707536LE002 SB Raccolta Cicognara, mcrf 1450A0le002E0.00no 110000.i1577247028-07-16Esequie della Maesta' Christianiss. di Luigi XIII, il Giusto, re' di Francia e di Navarra1391882UNISALENTOle00228-07-16mg -itait 01