03324nam 2200697 450 991081181530332120170821203303.01-118-93669-81-118-84868-31-118-84861-6(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.1674266MiAaPQMiAaPQMiAaPQBOOK9910811815303321Valuing pass-through entities4038946UNINA