LEADER 03323nam 2200697 450 001 9910132153403321 005 20170821203303.0 010 $a1-118-93669-8 010 $a1-118-84868-3 010 $a1-118-84861-6 035 $a(CKB)3710000000259966 035 $a(EBL)1813672 035 $a(SSID)ssj0001348462 035 $a(PQKBManifestationID)11752512 035 $a(PQKBTitleCode)TC0001348462 035 $a(PQKBWorkID)11370819 035 $a(PQKB)11229570 035 $a(MiAaPQ)EBC1813672 035 $a(DLC) 2014032661 035 $a(CaSebORM)9781118848616 035 $a(EXLCZ)993710000000259966 100 $a20141024h20142014 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aValuing pass-through entities /$fEric J. Barr 205 $a1st edition 210 1$aHoboken, New Jersey :$cWiley,$d2014. 210 4$dİ2014 215 $a1 online resource (271 p.) 225 1 $aWiley Finance Series 300 $a"+website"--Cover. 300 $aIncludes index. 311 $a1-322-21479-4 311 $a1-118-84866-7 320 $aIncludes bibliographical references and index. 327 $aThe 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. 330 $a The clarity and guidance valuation analysts have been thirsting for The business appraisal community regularly names the valuation of pass-through entities as a major issue of concern. Courts, appraisers, and the IRS have long been at odds on the topic, and the contention within the appraisal community itself over methods and inputs further complicates the issue. Valuing Pass-Through Entities provides clarity for the analyst tasked with valuation, offering clear explanations of the different perspectives and approaches to the process. Valuing Pass-Through Entities cuts through the chatter t 410 0$aWiley finance series. 606 $aBusiness enterprises$xTaxation$xLaw and legislation$zUnited States 606 $aBusiness enterprises$xValuation$zUnited States 606 $aTax assessment$xLaw and legislation$zUnited States 606 $aValuation$xLaw and legislation$zUnited States 606 $aIncome tax$xLaw and legislation$zUnited States 615 0$aBusiness enterprises$xTaxation$xLaw and legislation 615 0$aBusiness enterprises$xValuation 615 0$aTax assessment$xLaw and legislation 615 0$aValuation$xLaw and legislation 615 0$aIncome tax$xLaw and legislation 676 $a343.7306/8 676 $a343.73068 700 $aBarr$b Eric J.$0888172 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910132153403321 996 $aValuing pass-through entities$91984034 997 $aUNINA