Info
- Utilizzare la checkbox di selezione a fianco di ciascun documento per attivare le funzionalità di stampa, invio email, download nei formati disponibili del (i) record.
Business valuation and federal taxes [[electronic resource] ] : procedure, law, and perspective / / David Laro [and] Shannon P. Pratt
| Business valuation and federal taxes [[electronic resource] ] : procedure, law, and perspective / / David Laro [and] Shannon P. Pratt |
| Autore | Laro David |
| Edizione | [2nd ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2011 |
| Descrizione fisica | 1 online resource (518 p.) |
| Disciplina |
336.2070973
343.05/5 |
| Altri autori (Persone) | PrattShannon P |
| Soggetto topico |
Business tax - United States
Corporations - Taxation - United States |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-119-20006-7
1-283-05260-1 9786613052605 1-118-02318-8 1-118-02316-1 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
CONTENTS; Foreword to Second Edition; Foreword: Legal Practitioner's Perspective; Foreword: Law Professor's Perspective; Foreword: Business Appraiser's Perspective; Preface to the New Edition; Origin of the Book; Authors Provide Own Perspectives; Topics Covered; Acknowledgments; About the Authors; CHAPTER 1; CHAPTER 2; CHAPTER 3; CHAPTER 4; CHAPTER 5; CHAPTER 6; CHAPTER 7; CHAPTER 8; CHAPTER 9; CHAPTER 10; CHAPTER 11; CHAPTER 12; CHAPTER; CHAPTER 14; CHAPTER 15; CHAPTER 16; CHAPTER 17; CHAPTER 18; CHAPTER 19; CHAPTER 20; CHAPTER 21; CHAPTER 22; CHAPTER 23; CHAPTER 24; CHAPTER 25; CHAPTER 26
CHAPTER 27Appendix A; Appendix B; Table of Cases; Index |
| Record Nr. | UNINA-9910139640103321 |
Laro David
|
||
| Hoboken, N.J., : Wiley, c2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Business valuation and federal taxes : procedure, law, and perspective / / David Laro [and] Shannon P. Pratt
| Business valuation and federal taxes : procedure, law, and perspective / / David Laro [and] Shannon P. Pratt |
| Autore | Laro David |
| Edizione | [2nd ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2011 |
| Descrizione fisica | 1 online resource (518 p.) |
| Disciplina |
336.2070973
343.05/5 |
| Altri autori (Persone) | PrattShannon P |
| Soggetto topico |
Business tax - United States
Corporations - Taxation - United States |
| ISBN |
1-119-20006-7
1-283-05260-1 9786613052605 1-118-02318-8 1-118-02316-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
CONTENTS; Foreword to Second Edition; Foreword: Legal Practitioner's Perspective; Foreword: Law Professor's Perspective; Foreword: Business Appraiser's Perspective; Preface to the New Edition; Origin of the Book; Authors Provide Own Perspectives; Topics Covered; Acknowledgments; About the Authors; CHAPTER 1; CHAPTER 2; CHAPTER 3; CHAPTER 4; CHAPTER 5; CHAPTER 6; CHAPTER 7; CHAPTER 8; CHAPTER 9; CHAPTER 10; CHAPTER 11; CHAPTER 12; CHAPTER; CHAPTER 14; CHAPTER 15; CHAPTER 16; CHAPTER 17; CHAPTER 18; CHAPTER 19; CHAPTER 20; CHAPTER 21; CHAPTER 22; CHAPTER 23; CHAPTER 24; CHAPTER 25; CHAPTER 26
CHAPTER 27Appendix A; Appendix B; Table of Cases; Index |
| Record Nr. | UNINA-9910677354903321 |
|
Laro David
|
||
| Hoboken, N.J., : Wiley, c2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Standards of value [[electronic resource] ] : theory and applications / / Jay E. Fishman, Shannon P. Pratt, William J. Morrison
| Standards of value [[electronic resource] ] : theory and applications / / Jay E. Fishman, Shannon P. Pratt, William J. Morrison |
| Autore | Fishman Jay E |
| Edizione | [2nd ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, [2013] |
| Descrizione fisica | 1 online resource (490 p.) |
| Disciplina | 657/.73 |
| Altri autori (Persone) |
PrattShannon P
MorrisonWilliam J |
| Collana | Wiley finance series |
| Soggetto topico |
Valuation
Fair value - Accounting |
| ISBN |
1-119-20424-0
1-118-22540-6 1-299-44896-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Standards of Value; Contents; Foreword; Preface; Acknowledgments; About the Authors; Introduction; Purpose; Every Appraisal Is Unique; Fair Value versus Fair Market Value; Historical Perspective; Chapter Preview; Chapter 1: Common Standards and Premises of Value; Chapter 2: Fair Market Value in Estate and Gift Tax; Chapter 3: Fair Value in Shareholder Dissent and Oppression; Chapter 4: Standards of Value for Partnership and Limited Liability Company Buyouts; Chapter 5: Standards of Value in Divorce; Chapter 6: Fair Value in Financial Reporting
How Standard of Value Can Affect the Ultimate Conclusion of ValueChapter 1 Common Standards and Premises of Value; Common Standards and Premises; Price, Value, and Cost; Defining a Standard of Value; Premises of Value; Common Standards of Value; Fair Market Value; Fair Value; Investment Value; Intrinsic Value; Book Value; Common Operational Premises Underlying the Standard of Value; Going Concern; Liquidation Value; Fair Value in Alternative Contexts; Fair Market Value in Alternative Contexts; Standards of Value in the International Context; Summary Chapter 2 Fair Market Value in estate and Gift taxIntroduction; Common Definitions of Fair Market Value; History of Fair Market Value; United States v. Fourteen Packages of Pins; Elements of Fair Market Value; Price at Which a Property Would Change Hands; Willing Buyer; Willing Seller; No Compulsion to Buy or Sell; Reasonable Knowledge of Relevant Facts; Common Discounts; Summary; Chapter 3 Fair Value in Shareholder Dissent and Oppression; Fair Value as the Standard of Value in Dissent, Oppression, and Entire Fairness Cases; The Appraisal Remedy for Dissenting Shareholders History and Overview of the Appraisal RemedyAppraisal Rights Today; Appraisal Rights in Publicly Traded Corporations: The Market Exception; Fair Value Can Be Less Than Arms'-Length Price; The Oppression Remedy; Development of the Oppression Remedy; Context of Oppression Remedy; Dissolution as a Remedy for Oppression; Shareholder Buyouts as an Alternative Remedy; Examples of Oppression; Fair Value Is the Standard of Value in Appraisal and Oppression in Almost All States; Fair Value as Defined by Various Authorities and Statutes The Valuation Date-Before the Effectuation of the Corporate Action to Which the Shareholder ObjectsValuation Date in Appraisal Cases; Valuation Date in Oppression Cases; Customary and Current Valuation Techniques; Fair Value in Delaware; Delaware Fair Value Standards; Entire Fairness in Delaware; Components of Fair Value in Delaware; Ohio's Unfavorable Standard of Value in Appraisals; Fair Value Normally Excludes Discounts and Premiums; Most States Now Reject Minority and Marketability Discounts; Levels of Value; Discounts at the Shareholder Level; The ""Implicit Minority Discount"" No Premiums Are Applicable to DCF Values |
| Record Nr. | UNINA-9910139030203321 |
|
Fishman Jay E
|
||
| Hoboken, N.J., : Wiley, [2013] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Standards of value : theory and applications / / Jay E. Fishman, Shannon P. Pratt, William J. Morrison
| Standards of value : theory and applications / / Jay E. Fishman, Shannon P. Pratt, William J. Morrison |
| Autore | Fishman Jay E |
| Edizione | [2nd ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, [2013] |
| Descrizione fisica | 1 online resource (490 p.) |
| Disciplina | 657/.73 |
| Altri autori (Persone) |
PrattShannon P
MorrisonWilliam J |
| Collana | Wiley finance series |
| Soggetto topico |
Valuation
Fair value - Accounting |
| ISBN |
1-119-20424-0
1-118-22540-6 1-299-44896-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Standards of Value; Contents; Foreword; Preface; Acknowledgments; About the Authors; Introduction; Purpose; Every Appraisal Is Unique; Fair Value versus Fair Market Value; Historical Perspective; Chapter Preview; Chapter 1: Common Standards and Premises of Value; Chapter 2: Fair Market Value in Estate and Gift Tax; Chapter 3: Fair Value in Shareholder Dissent and Oppression; Chapter 4: Standards of Value for Partnership and Limited Liability Company Buyouts; Chapter 5: Standards of Value in Divorce; Chapter 6: Fair Value in Financial Reporting
How Standard of Value Can Affect the Ultimate Conclusion of ValueChapter 1 Common Standards and Premises of Value; Common Standards and Premises; Price, Value, and Cost; Defining a Standard of Value; Premises of Value; Common Standards of Value; Fair Market Value; Fair Value; Investment Value; Intrinsic Value; Book Value; Common Operational Premises Underlying the Standard of Value; Going Concern; Liquidation Value; Fair Value in Alternative Contexts; Fair Market Value in Alternative Contexts; Standards of Value in the International Context; Summary Chapter 2 Fair Market Value in estate and Gift taxIntroduction; Common Definitions of Fair Market Value; History of Fair Market Value; United States v. Fourteen Packages of Pins; Elements of Fair Market Value; Price at Which a Property Would Change Hands; Willing Buyer; Willing Seller; No Compulsion to Buy or Sell; Reasonable Knowledge of Relevant Facts; Common Discounts; Summary; Chapter 3 Fair Value in Shareholder Dissent and Oppression; Fair Value as the Standard of Value in Dissent, Oppression, and Entire Fairness Cases; The Appraisal Remedy for Dissenting Shareholders History and Overview of the Appraisal RemedyAppraisal Rights Today; Appraisal Rights in Publicly Traded Corporations: The Market Exception; Fair Value Can Be Less Than Arms'-Length Price; The Oppression Remedy; Development of the Oppression Remedy; Context of Oppression Remedy; Dissolution as a Remedy for Oppression; Shareholder Buyouts as an Alternative Remedy; Examples of Oppression; Fair Value Is the Standard of Value in Appraisal and Oppression in Almost All States; Fair Value as Defined by Various Authorities and Statutes The Valuation Date-Before the Effectuation of the Corporate Action to Which the Shareholder ObjectsValuation Date in Appraisal Cases; Valuation Date in Oppression Cases; Customary and Current Valuation Techniques; Fair Value in Delaware; Delaware Fair Value Standards; Entire Fairness in Delaware; Components of Fair Value in Delaware; Ohio's Unfavorable Standard of Value in Appraisals; Fair Value Normally Excludes Discounts and Premiums; Most States Now Reject Minority and Marketability Discounts; Levels of Value; Discounts at the Shareholder Level; The ""Implicit Minority Discount"" No Premiums Are Applicable to DCF Values |
| Record Nr. | UNINA-9910813434403321 |
|
Fishman Jay E
|
||
| Hoboken, N.J., : Wiley, [2013] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||