Valuing pass-through entities
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 comm...
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| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Hoboken, New Jersey :
Wiley
2014.
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| Edición: | 1st edition |
| Colección: | Wiley finance series.
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| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009629443706719 |
Tabla de Contenidos:
- 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.
